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A New Tax System (Goods and Services Tax) Act 1999
57‑5 Who is liable for GST57‑5 Who is liable for GST
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57‑5 Who is liable for GST
(1) GST payable on a *taxable supply or *taxable importation made by a *non‑resident through a *resident agent: (a) is payable by the agent; and (b) is not payable by the non‑resident. (2) This section has effect despite sections 9‑40 and 13‑15 (which are about liability for GST). (3) However, this section does not apply to a *taxable supply if: (a) apart from this section, the *non‑resident would not be liable to pay GST on the supply; or (b) the non‑resident makes the supply through an *enterprise that the non‑resident *carries on in the indirect tax zone.