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 57-5 Who is liable for GST (1)
GST payable on a * taxable supply or * taxable importation made by a * non-resident through a * resident agent :
(a) is payable by the agent; and
(b) is not payable by the non-resident. (2)
This section has effect despite sections 9-40 and 13-15 (which are about liability for GST). (3)
However, this section does not apply to a *taxable supply if:
(a) apart from this section, the *non-resident would not be liable to pay GST on the supply; or
(b) the non-resident makes the supply through an *enterprise that the non-resident *carries on in the indirect tax zone.
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