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  

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  

57-35   Tax periods of resident agents  

(1)    

If you are a * resident agent who is acting as agent for a * non-resident , the Commissioner must determine that the tax periods that apply to you are each individual month if the Commissioner is satisfied that the non-resident's * GST turnover meets the * tax period turnover threshold .

Note:

Determining under this section the tax periods applying to you is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

(2)    
The determination takes effect on the day specified in the determination. However, the day specified must be 1 January, 1 April, 1 July or 1 October.

Note:

Deciding the date of effect of the determination is a reviewable GST decision (see Subdivision 110-F in Schedule 1 to the Taxation Administration Act 1953 ).

(3)    
This section has effect in addition to section 27-15 (which is about determination of one month tax periods).