Liability of guardians makes guardians liable for GST, interest and penalties as if the incapacitated person were conducting the business.

Where a guardian, trustee or agent carries on business for a minor or other incapacitated person, any tax, interest or penalty under the Ordinance shall be levied upon and recoverable from that guardian, trustee or agent in the same manner and to the same extent as if the incapacitated person were a major conducting the business, and all provisions of the Ordinance and its rules apply accordingly.

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