(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) 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.