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  

57-5   Who is liable for GST  

(1)    
GST payable on a * taxable supply or * taxable importation made by a * non-resident through a * resident agent :

(a) is payable by the agent; and

(b) is not payable by the non-resident.

(2)    
This section has effect despite sections 9-40 and 13-15 (which are about liability for GST).

(3)    

View history reference

However, this section does not apply to a *taxable supply if:

(a) apart from this section, the *non-resident would not be liable to pay GST on the supply; or

(b) the non-resident makes the supply through an *enterprise that the non-resident *carries on in the indirect tax zone.

 View history note

 Hide history note

History

S 57-5(3) inserted by No 52 of 2016, s 3 and Sch 2 item 5, applicable in relation to working out net amounts for tax periods starting on or after 1 October 2016. For saving provisions, see note under s 9-26 .

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.