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.

    Last modified: 07 Jun 2012QC 16411