Guardian liability under GST: guardians and trustees are liable for tax, interest and penalties as if the minor ran the business.

Where a business subject to tax, interest or penalty is carried on by a guardian, trustee or agent for a minor or incapacitated person, such guardian, trustee or agent is liable for the tax, interest and penalty as if the minor or incapacitated person were a major conducting the business, and recovery and all provisions of the Act and rules apply accordingly.

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