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A New Tax System (Goods and Services Tax) Act 1999
57‑40 GST returns for non‑residents57‑40 GST returns for non‑residents
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57‑40 GST returns for non‑residents
(1) A *non‑resident is not required to give a *GST return for a tax period if: (a) the non‑resident’s *net amount for the tax period is zero; or (b) the only *taxable supplies or *taxable importations that the non‑resident made that are attributable to the tax period are taxable supplies or taxable importations made through a *resident agent. (2) This section has effect despite section 31‑5 (which is about who must give GST returns).