A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-2
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Special rules mainly about supplies and acquisitions
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 . (3)
This section has effect despite section 25-1 (which is about when entities must apply for registration).
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).
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