IS 21/01
Issued
28 Jan 2021
Published
29 Jan 2021

GST and agency

This interpretation statement considers whether a person is acting as an agent or as a principal for the purposes of the Goods and Services Tax Act 1985.  It is primarily concerned with how ss 60(1) and (2) apply and identifies features that support an agency relationship existing for a supply.  It also explains how the Act can operate to modify an agency relationship.

Tax Information Bulletin Vol 33 No 2 - March 2021

Goods and Services Tax Act 1985 – s 3A, s 20(3C)(a), s 24(1), s 58, s 59, s 60(1), s 60(1A), s 60(1AB), s 60(1B), s 60(1C), s 60(2), s 60(3), s 60(4), s 60(5), s 60(6), s 60(7), s 60C, s 60D, s 75, s 75(3E)

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