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  

57-50   Non-residents that belong to GST groups  
This Division does not apply in relation to a * non-resident that is a * member of a * GST group .




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.