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  


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  


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.

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

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

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