51BPersons treated as registered

1. For the purposes of Parts 3 and 6, and of Part 9 of the Tax Administration Act 1994, the following are treated as registered persons making supplies in the course or furtherance of a taxable activity:

2. a person who is not otherwise a registered person but who supplies goods or services, representing that tax is charged on the supply:
3. if goods are supplied by a sale to which section 5(2) applies,—
   1. the person selling the goods, if the requirements of section 5(2)(a) and (b) are not met and subparagraph (ii) does not apply; or
   2. the person whose goods are sold, if the person provides to the person selling the goods a statement that does not meet the requirements of section 5(2)(a):
4. a person whose registration has been cancelled under section 52(5) with effect from the original date of registration:
5. a non-resident person referred to in section 54B(2).

6. If a person referred to in subsection (1) represents that tax is being charged on a supply that they make in a taxable period, the person is liable to pay the amount of the tax.

7. If a person is treated by subsection (1)(c) as being a registered person, the person is treated as being registered from the original date of registration to the date when the Commissioner cancels the registration.

8. A person to whom either section 5(16C) or (23B) applies—

9. becomes liable to be registered from the date of the supply under section 5(16C) or (23B), as applicable; and
10. must provide the Commissioner with the particulars the Commissioner may require to register the person as if the person were applying for registration under section 51(2).

11. A person who becomes liable to be registered under subsection (4)(b) may ask the Commissioner to cancel their registration under section 52(2) once they have accounted for output tax as required under section 5(16C) or (23B), as applicable.

12. For the purposes of subsection (5), section 5(3) does not apply if—

13. the person seeks cancellation of their registration by the end of the taxable period in which they have accounted for the output tax under section 5(16C) or (23B), as applicable; or
14. the Commissioner so determines, on application by the person.

15. For the purposes of this Act, if a recipient is treated as a supplier under section 5(27) of—

16. a supply of distantly taxable goods to which section 8(3)(ab) applies, or that is supplied by a resident, the recipient is treated as registered from the date on which the supply of the goods is made:
17. a supply of remote services to which section 8(3)(c) applies, or that is supplied by an agent under section 60(1AB) or by an operator of a marketplace under section 60C or 60D, the recipient is treated as registered from the date on which the services are physically performed.

18. For the purposes of this Act, in relation to a supply of goods by a non-resident through a marketplace, a person who is treated as a supplier under section 5(28) is treated as registered from the date on which the supply is made.