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 57-40 GST returns for non-residents (1)
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 . (2)
This section has effect despite section 31-5 (which is about who must give GST returns).