Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.25

             (1)  A * non-resident need not apply to be * registered under this Act if the non-resident's * GST turnover would not meet the * registration turnover threshold but for the * taxable supplies of the non-resident that are taxable supplies to which section 83-5 applies.

             (2)  It does not matter whether the * non-resident is * required to be registered.

             (3)  This section has effect despite section 25-1 (which is about when entities must apply for registration).