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  

83-30   When the Commissioner must register non-residents  

(1)    

The Commissioner need not * register a * non-resident if the Commissioner is satisfied that 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 25-5 (which is about when the Commissioner must register an entity).