Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.5

             (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.