A New Tax System (Goods and Services Tax) Act 1999
Note:Division 83 - Non-residents making supplies connected with the indirect tax zone
The Commissioner need not * register a * non-resident if the Commissioner is satisfied that the non-resident's * GST turnover would not meet the * registration turnover threshold but for the * taxable supplies of the non-resident that are taxable supplies to which section 83-5 applies .
It does not matter whether the * non-resident is * required to be registered . (3)
This section has effect despite section 25-5 (which is about when the Commissioner must register an entity).
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