Agent liability: agent and principal bear joint and several responsibility for tax on agent-handled supplies or receipts. Where an agent supplies or receives taxable goods on behalf of a principal, both agent and principal incur joint and several liability for the tax payable under the Goods and Services Tax legislation; transactions by an agent in a representative capacity create enforceable tax payment obligations against either or both persons.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Agent liability: agent and principal bear joint and several responsibility for tax on agent-handled supplies or receipts.
Where an agent supplies or receives taxable goods on behalf of a principal, both agent and principal incur joint and several liability for the tax payable under the Goods and Services Tax legislation; transactions by an agent in a representative capacity create enforceable tax payment obligations against either or both persons.
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