CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
83‑25 When non‑residents must apply for 83‑25 When non‑residents must apply for registration
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83‑25 When non‑residents must apply for registration
(1) A *non‑resident need not apply to be *registered under this Act if the non‑resident’s *GST turnover would not meet the *registration turnover threshold but for the *taxable supplies of the non‑resident that are taxable supplies to which section 83‑5 applies. (2) It does not matter whether the *non‑resident is *required to be registered. (3) This section has effect despite section 25‑1 (which is about when entities must apply for registration).