GST and taxable importation through a resident agent

Is the entity, a non-resident, required to pay the goods and services tax (GST) under section 13-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when it makes a taxable importation through a resident agent?

No, the entity is not required to pay the GST under section 13-15 of the GST Act when it makes a taxable importation through a resident agent. The resident agent is required to pay the GST on the taxable importation under section 57-5 of the GST Act.

The entity is a non-resident that imports goods into Australia through a resident agent. The importation is a taxable importation under section 13-5 of the GST Act.

Under section 13-15 of the GST Act, an entity must pay the GST payable on any taxable importation that it makes.

However, under section 57-5 of the GST Act the GST payable on a taxable importation made by a non-resident through a resident agent is: • payable by the agent; and • not payable by the non-resident.

Subsection 13-15(2) of the GST Act provides that section 57-5 of the GST Act has effect despite section 13-15 of the GST Act. Therefore, as the entity made the taxable importation through its resident agent, it is not required to pay the GST on the taxable importation. The resident agent is required to pay the GST on the taxable importation under section 57-5 of the GST Act.