Document ID: chunk:federal_register_of_legislation:C2006C00496:clause:3_12:p2
Version: federal_register_of_legislation:C2006C00496
Segment Type: clause
Provision Reference: sch 3 cl 12 (pt 2/2)
Character Range: 29542–31197

about the amount of GST on taxable supplies).

83‑25  When non‑residents must apply for registration

 (1) A *non‑resident need not apply to be *registered under this Act if the non‑resident's *annual 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).

83‑30  When the Commissioner must register non‑residents

 (1) The Commissioner need not *register a *non‑resident if the Commissioner is satisfied that the non‑resident's *annual 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 25‑5 (which is about when the Commissioner must register an entity).

83‑35  Tax invoices not required for "reverse charged" supplies made by non‑residents

 (1) A *non‑resident is not required to issue a *tax invoice for a *taxable supply of the non‑resident that is a taxable supply to which section 83‑5 applies.

 (2) Subsection (1) has effect despite section 29‑70 (which is about the requirement to issue tax invoices).

 (3) Subsection 29‑10(3) does not apply in relation to a *creditable acquisition made by an entity as a result of being the *recipient of a *taxable supply to which section 83‑5 applies.