A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 83 - Non-residents making supplies connected with the indirect tax zone  

83-25   When non-residents must apply for registration  

(1)  

A * non-resident need not apply to be * registered under this Act if the non-resident's * GST turnover would not meet the * registration turnover threshold but for the * taxable supplies of the non-resident that are taxable supplies to which section 83-5 applies.

(2)  
It does not matter whether the * non-resident is * required to be registered .

(3)  
This section has effect despite section 25-1 (which is about when entities must apply for registration).