A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  

Note:

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).




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