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  

57-5   Who is liable for GST  

GST payable on a * taxable supply or * taxable importation made by a * non-resident through a * resident agent :

(a) is payable by the agent; and

(b) is not payable by the non-resident.

This section has effect despite sections 9-40 and 13-15 (which are about liability for GST).


However, this section does not apply to a *taxable supply if:

(a) apart from this section, the *non-resident would not be liable to pay GST on the supply; or

(b) the non-resident makes the supply through an *enterprise that the non-resident *carries on in the indirect tax zone.

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