Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 188.40

             (1)  In working out a * non-resident's * current GST turnover or * projected GST turnover in order to determine whether it meets the * registration turnover threshold, if:

                     (a)  the non-resident makes a supply of the services of an employee of the non-resident; and

                     (b)  the * recipient of the supply is the non-resident's * 100% subsidiary; and

                     (c)  the services that the employee performs for the recipient are performed in Australia;

disregard the supply to the extent that the payments that the non-resident makes to the employee for performing those services would, if they were made by the recipient, be * withholding payments.

             (2)  This section does not affect how to work out any * turnover threshold other than the * registration turnover threshold.