Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.20

Resident agents are required to be registered

  (1)   A * resident agent who is acting as agent for a * non - resident is required to be registered if the non - resident is * registered or * required to be registered.

  (2)   The section has effect despite section   23 - 5 (which is about who is required to be registered).


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