A New Tax System (Goods and Services Tax) Act 1999
In working out a * non-resident's * current GST turnover or * projected GST turnover in order to determine whether it meets the * registration turnover threshold , if:
(a) the non-resident makes a supply of the services of an employee of the non-resident; and
(b) the * recipient of the supply is the non-resident's * 100% subsidiary ; and
(c) the services that the employee performs for the recipient are performed in the indirect tax zone;
disregard the supply to the extent that the payments that the non-resident makes to the employee for performing those services would, if they were made by the recipient, be * withholding payments .
This section does not affect how to work out any * turnover threshold other than the * registration turnover threshold .
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