Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.30

             (1)  The Commissioner need not * register a * non-resident if the Commissioner is satisfied that 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 25-5 (which is about when the Commissioner must register an entity).