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  

57-45   Resident agents giving GST returns  
If you are a * resident agent acting for a * non-resident , subsection 31-15(2) does not apply to you in relation to a tax period if, during the tax period:

(a) the non-resident made * taxable supplies , or supplies that would have been taxable supplies had they not been * GST-free or * input taxed , through you as agent; or

(b) the non-resident made * creditable acquisitions through you as agent.

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