A New Tax System (Goods and Services Tax) Act 1999
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .Division 57 - Resident agents acting for non-residents 57-20 Resident agents are required to be registered (1)
A * resident agent who is acting as agent for a * non-resident is required to be registered if the non-resident is * registered or * required to be registered . (2)
The section has effect despite section 23-5 (which is about who is required to be registered).
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