ATO Interpretative Decision
ATO ID 2001/398
Goods and Services Tax
GST and taxable importation through a resident agentFOI status: may be released
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This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
This ATOID provides you with the following level of protection:
If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.
Issue
Is the entity, a non-resident, required to pay the goods and services tax (GST) under section 13-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when it makes a taxable importation through a resident agent?
Decision
No, the entity is not required to pay the GST under section 13-15 of the GST Act when it makes a taxable importation through a resident agent. The resident agent is required to pay the GST on the taxable importation under section 57-5 of the GST Act.
Facts
The entity is a non-resident that imports goods into Australia through a resident agent. The importation is a taxable importation under section 13-5 of the GST Act.
Reasons for Decision
Under section 13-15 of the GST Act, an entity must pay the GST payable on any taxable importation that it makes.
However, under section 57-5 of the GST Act the GST payable on a taxable importation made by a non-resident through a resident agent is:
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- payable by the agent; and
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- not payable by the non-resident.
Subsection 13-15(2) of the GST Act provides that section 57-5 of the GST Act has effect despite section 13-15 of the GST Act. Therefore, as the entity made the taxable importation through its resident agent, it is not required to pay the GST on the taxable importation. The resident agent is required to pay the GST on the taxable importation under section 57-5 of the GST Act.
Date of decision: 22 August 2001
Legislative References:
A New Tax System (Goods and Services Tax) Act 1999
section 13-5
section 13-15
subsection 13-15(2)
section 57-5
Keywords
Goods and services tax
Imports
Taxable importations
GST resident agents
ISSN: 1445-2782
| Date: | Version: | |
| You are here | 22 August 2001 | Original statement |
| 13 September 2005 | Archived |