Document ID: chunk:federal_register_of_legislation:C2025C00126:section:7:p42
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 7 (pt 42/63)
Character Range: 345653–348419

Any *adjustment that a *non‑resident has relating to a supply, acquisition or importation made through a *resident agent is to be treated as if:
 (a) the non‑resident did not have the adjustment; and
 (b) the agent had the adjustment.
 (2) This section has effect despite section 17‑10 (which is about the effect of adjustments on net amounts).

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).

57‑25  Cancellation of registration of a resident agent
 (1) The Commissioner must cancel the *registration of a *resident agent if the Commissioner is satisfied that the resident agent is not *required to be registered.
Note: Cancelling the registration of a resident agent under this subsection is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
 (2) The Commissioner must notify the *resident agent of the cancellation.
 (3) Sections 25‑50 and 25‑55 do not apply to the cancellation of the *registration of a *resident agent.

57‑30  Notice of cessation of agency
  A *resident agent who ceases to act as agent for a *non‑resident must notify the Commissioner of that cessation, in the *approved form, within 14 days after so ceasing to act.

57‑35  Tax periods of resident agents
 (1) If you are a *resident agent who is acting as agent for a *non‑resident, the Commissioner must determine that the tax periods that apply to you are each individual month if the Commissioner is satisfied that the non‑resident's *GST turnover meets the *tax period turnover threshold.
Note: Determining under this section the tax periods applying to you is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
 (2) The determination takes effect on the day specified in the determination. However, the day specified must be 1 January, 1 April, 1 July or 1 October.
Note: Deciding the date of effect of the determination is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
 (3) This section has effect in addition to section 27‑15 (which is about determination of one month tax periods).

57‑40  GST returns for non‑residents
 (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