A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.5 Who is liable for GST
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.5
Who is liable for GST(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.