CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
83‑30 When the Commissioner must registe83‑30 When the Commissioner must register non‑residents
Start here
Get a plain-English read of 83‑30 When the Commissioner must registe
Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
83‑30 When the Commissioner must register non‑residents
(1) The Commissioner need not *register a *non‑resident if the Commissioner is satisfied that 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 25‑5 (which is about when the Commissioner must register an entity).