A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-1
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Special rules mainly about particular ways entities are organised
If a * non-resident makes a * creditable acquisition or * creditable importation through a * resident agent :
(a) the agent is entitled to the input tax credit on the acquisition or importation; and
(b) the non-resident is not entitled to the input tax credit on the acquisition or importation.
(2)
This section has effect despite sections 11-20 and 15-15 (which are about who is entitled to input tax credits).
Note:
The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .
Division 57 - Resident agents acting for non-residents 57-10 Who is entitled to input tax credits (1)If a * non-resident makes a * creditable acquisition or * creditable importation through a * resident agent :
(a) the agent is entitled to the input tax credit on the acquisition or importation; and
(b) the non-resident is not entitled to the input tax credit on the acquisition or importation.
(2)
This section has effect despite sections 11-20 and 15-15 (which are about who is entitled to input tax credits).
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