Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.40

             (1)  A * non-resident is not required to give a * GST return for a tax period if:

                     (a)  the non-resident's * net amount for the tax period is zero; or

                     (b)  the only * taxable supplies or * taxable importations that the non-resident made that are attributable to the tax period are taxable supplies or taxable importations made through a * resident agent.

             (2)  This section has effect despite section 31-5 (which is about who must give GST returns).