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A New Tax System (Goods and Services Tax) Act 1999
57‑45 Resident agents giving GST returns57‑45 Resident agents giving GST returns
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57‑45 Resident agents giving GST returns
If you are a *resident agent acting for a *non‑resident, subsection 31‑15(2) does not apply to you in relation to a tax period if, during the tax period: (a) the non‑resident made *taxable supplies, or supplies that would have been taxable supplies had they not been *GST‑free or *input taxed, through you as agent; or (b) the non‑resident made *creditable acquisitions through you as agent.