Agent and principal liability for GST: joint and several responsibility to pay tax on supplies made by an agent. Where an agent supplies or receives taxable goods on behalf of a principal, the agent and the principal are joint and severally liable to pay the tax ... Summary
Agent and principal liability for GST: joint and several responsibility to pay tax on supplies made by an agent.
Where an agent supplies or receives taxable goods on behalf of a principal, the agent and the principal are joint and severally liable to pay the tax payable on those goods under the Act, enabling recovery from either party for the tax due in respect of such supplies.
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