Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.45

                   If you are a * resident agent acting for a * non-resident, subsection 31-15(2) does not apply to you in relation to a tax period if, during the tax period:

                     (a)  the non-resident made * taxable supplies, or supplies that would have been taxable supplies had they not been * GST-free or * input taxed, through you as agent; or

                     (b)  the non-resident made * creditable acquisitions through you as agent.