GST and the treatment of supplies made through agents and other intermediaries

Definition of principal and agent

A principal is a party who authorises an agent to act on their behalf.

An agent is generally an intermediary who is authorised by another party to do something on that party's behalf.

Terms we use When we say: you, we are referring to you as a principal, an agent or an intermediary   sales, we are referring to the GST term supplies   purchases, we are referring to the GST term acquisitions   GST credits, we are referring to the GST term input tax credits.

Our view on goods and services tax (GST) and agency relationships is expressed in Goods and Services Tax Ruling GSTR 2000/37 - Goods and services tax: agency relationships and the application of the law.