Goods and Services Tax Advice

GSTA TPP 010W

Goods and services tax: What are the registration requirements for resident agents acting for non-residents?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 010 is withdrawn with effect from today.

1. Goods and Services Tax Advice GSTA TPP 010 outlines the registration requirements for resident agents acting for non-residents.

2. GSTA TPP 010 is withdrawn because it is no longer required. It is a duplication of existing ATO view and a straight application of Division 57 of the A New Tax System (Goods and Services Tax) Act 1997.

3. The Commissioner's views regarding the registration requirements for resident agents acting for non-residents are contained in paragraphs 26, 98, 100 to 103 and 105 to 111 of Goods and Services Tax Ruling GSTR 2000/37 Goods and Services Tax: agency relationships and the application of the law; and paragraphs 11 to 19 of PSLA 2007/4 Remission of penalty for failure to comply with GST registration obligations.

Commissioner of Taxation
8 January 2014

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Previously released as GSTA TPP 002

References

ATO references:
NO 1-55S9XI5

Related Rulings/Determinations:

TR 2006/10
GSTR 2000/37
GSTR 2003/15

Subject References:
resident agent
acquisitions by agents
importations by agents
supplies by agents
input tax credits
creditable acquisitions
creditable importations
taxable supplies
taxable importations
registration
required to be registered

Legislative References:
ANTS(GST)A 1999 9-5
ANTS(GST)A 1999 11-5
ANTS(GST)A 1999 15-5
ANTS(GST)A 1999 23-5
ANTS(GST)A 1999 23-10
ANTS(GST)A 1999 57-20
TAA 1953 Sch 1 Div 358

Other References:
PS LA 2007/4