Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.5

             (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).