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  


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  

57-40   GST returns for non-residents  

A * non-resident is not required to give a * GST return for a tax period if:

(a) the non-resident's * net amount for the tax period is zero; or

(b) the only * taxable supplies or * taxable importations that the non-resident made that are attributable to the tax period are taxable supplies or taxable importations made through a * resident agent .

This section has effect despite section 31-5 (which is about who must give GST returns).

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