Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.25

  (1)   A * non - resident need not apply to be * registered under this Act if the non - resident's * GST turnover would not meet the * registration turnover threshold but for the * taxable supplies of the non - resident that are taxable supplies to which section   83 - 5 applies.

  (2)   It does not matter whether the * non - resident is * required to be registered.

  (3)   This section has effect despite section   25 - 1 (which is about when entities must apply for registration).