A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.40 GST returns for non - residents
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.40
GST returns for non - residents(1) A * non - resident is not required to give a * GST return for a tax period if:
(a) the non - resident's * net amount for the tax period is zero; or
(b) the only * taxable supplies or * taxable importations that the non - resident made that are attributable to the tax period are taxable supplies or taxable importations made through a * resident agent.
(2) This section has effect despite section 31 - 5 (which
is about who must give GST returns).