Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p43
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 43/63)
Character Range: 348167–351051

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).

57‑45  Resident agents giving GST returns
  If you are a *resident agent acting for a *non‑resident, subsection 31‑15(2) does not apply to you in relation to a tax period if, during the tax period:
 (a) the non‑resident made *taxable supplies, or supplies that would have been taxable supplies had they not been *GST‑free or *input taxed, through you as agent; or
 (b) the non‑resident made *creditable acquisitions through you as agent.

57‑50  Non‑residents that belong to GST groups
  This Division does not apply in relation to a *non‑resident that is a *member of a *GST group.

Division 58—Representatives of incapacitated entities

58‑1  What this Division is about

      This Division sets out how to ascribe activities of a representative of an incapacitated entity between the representative and the incapacitated entity for GST purposes.
      In particular, supplies, acquisitions and importations, and associated acts and omissions, by the representative are, in most cases, treated as having been by the incapacitated entity. This ensures that a transaction by the representative has the same consequences under the GST law as if the incapacitated entity had no representative.
      However, in most cases, GST‑related liabilities and entitlements are allocated to the representative for transactions that are within the scope of the representative's responsibility or authority.
Note: This Division does not apply to a representative to the extent that paragraph 105‑5(1)(a) (which is about supplies by creditors in satisfaction of debts) will apply to its supplies. See section 58‑95.

58‑5  General principle for the relationship between incapacitated entities and their representatives
 (1) Subject to this Division, any supply, acquisition or importation by an entity in the capacity of a *representative of another entity that is an *incapacitated entity is taken to be a supply, acquisition or importation by the other entity.
 (2) Subject to this Division, any other act, or any omission, of an entity in the capacity of a *representative of another entity that is an *incapacitated entity is taken to be an act or omission of the other entity, but only for the purposes of determining, for the purposes of the *GST law:
 (a) whether a supply or importation is a *taxable supply or *taxable importation, or the amount of GST payable on the supply or importation; or
 (b) whether an acquisition or importation is a *creditable acquisition or *creditable importation, or the amount of the input