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    <title>GST liabilty on unregistered person</title>
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    <description>A broker paid commissions labelled inclusive of GST while unregistered faces recovery demands on the theory that GST was collected and not remitted; the dispositive issue is whether broker agreements and invoices show separate GST collection, with documentary evidence determining exposure even where registration was not compulsory at the time and administrative exemptions may apply.</description>
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      <description>A broker paid commissions labelled inclusive of GST while unregistered faces recovery demands on the theory that GST was collected and not remitted; the dispositive issue is whether broker agreements and invoices show separate GST collection, with documentary evidence determining exposure even where registration was not compulsory at the time and administrative exemptions may apply.</description>
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      <law>GST</law>
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