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A New Tax System (Goods and Services Tax) Act 1999
57‑20 Resident agents are required to be57‑20 Resident agents are required to be registered
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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).