A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
-
The special rules
Part 4-1
-
Special rules mainly about particular ways entities are organised
A * resident agent who is acting as agent for a * non-resident is required to be registered if the non-resident is * registered or * required to be registered .
(2)
The section has effect despite section 23-5 (which is about who is required to be registered).
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 57-20 Resident agents are required to be registered (1)A * resident agent who is acting as agent for a * non-resident is required to be registered if the non-resident is * registered or * required to be registered .
(2)
The section has effect despite section 23-5 (which is about who is required to be registered).
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.