2.8 If a registered subcontractor makes a taxable supply to a builder and fails to remit the GST to the ATO, can the builder (in the absence of fraud or collusion) be liable to pay this GST to the ATO?

Non-Interpretative - straight application of the law

ATO position

The entity making the taxable supplies is liable for paying GST. Therefore, if the subcontractor is making taxable supplies it is liable for paying the GST on those supplies.