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TDS 22/14
Issued
25 Jul 2022

GST and income tax: Liable as agent for tax obligations of a company?

Is the Taxpayer liable as agent for a company’s tax obligations under s 61 of the Goods and Services Tax Act 1985 and s HD 15 of the Income Tax Act 2007?

To be published in the September 2022 Tax Information Bulletin

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