Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill

  • enacted
61 Section 51B amended (Persons treated as registered)

After section 51B(6), insert:

(7)

For the purposes of this Act, in relation to a supply of remote services to which section 8(3)(c) applies, a recipient who is treated as a supplier under section 5(27) is treated as registered from the date on which the services are physically performed.