Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.10

             (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).