A New Tax System (Goods and Services Tax) Act 1999
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .Division 57 - Resident agents acting for non-residents 57-10 Who is entitled to input tax credits (1)
If a * non-resident makes a * creditable acquisition or * creditable importation through a * resident agent :
(a) the agent is entitled to the input tax credit on the acquisition or importation; and
(b) the non-resident is not entitled to the input tax credit on the acquisition or importation. (2)
This section has effect despite sections 11-20 and 15-15 (which are about who is entitled to input tax credits).