Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 57.40

  (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).