57‑10 Who is entitled to input tax credi57‑10 Who is entitled to input tax credits

57‑10 Who is entitled to input tax credits

(1) If a *non‑resident makes a *creditable acquisition or *creditable importation through a *resident agent: (a) the agent is entitled to the input tax credit on the acquisition or importation; and (b) the non‑resident is not entitled to the input tax credit on the acquisition or importation. (2) This section has effect despite sections 11‑20 and 15‑15 (which are about who is entitled to input tax credits).