Withdrawal of GSTA TPP 010 (GST registration requirements: resident agents acting for non-residents)
29 Jan 2014
On 8 January 2014, the ATO issued GSTA TPP 010W, withdrawing GSTA TPP 010 (Goods and services tax: What are the registration requirements for resident agents acting for non-residents?) with effect from the same day.
The withdrawal notice states that GSTA TPP 010 is withdrawn because it is no longer required. It is a duplication of existing ATO view and a straight application of Division 57 of the A New Tax System (Goods and Services Tax) Act 1997 .