14.b. Are vehicles sold at auction by government vendors a taxable supply?
Non-interpretative - other references (see principles in GSTR 2000/37External Link - Goods and services tax: agency relationships and the application of the law).
Government bodies that are registered or required to be registered and sell motor vehicles make a taxable supply of the vehicle. If the auctioneer is acting as agent, the GST liability, if any, on the supply of the vehicle rests with the principal not the auctioneer.