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
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 57-1 What this Division is aboutThis Division effectively makes resident agents acting for non-residents responsible for the GST consequences of what the non-residents do through their resident agents.
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