SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)
PART IV
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MISCELLANEOUS
REGULATION 31
AGENTS AND TRUSTEES
31(1)
[Accountability]
(a) He shall be answerable for the doing of all such things as are required to be done by virtue of the Act or these Regulations in respect of any transaction, act or operation entered into or done by him as agent or trustee in relation to any goods to which the Act or the Regulations or any one or more of the Sales Tax Assessment Acts apply.
(b) He shall, in respect of any such transaction, act or operation, make the returns and be chargeable with tax, but in his representative capacity only, and each return shall, except as otherwise provided by the Act or the Regulations, be separate and distinct from any other.
(c) If he is, an executor or administrator, the returns shall be the same, as far as practicable, as the deceased person, if living, would have been liable to make.
(d) Where as agent or trustee he pays tax, he is hereby authorized to recover the amount so paid from the person in whose behalf he paid it, or to deduct it from any money in his hands belonging to that person.
(e) He is hereby authorized and required to retain from time to time out of any money which comes to him in his representative capacity so much as is sufficient to pay the tax which is or will become due in respect of any such transaction, act or operation.
(f) He is hereby made personally liable for such tax if, after the Commissioner has required him to make a return, or while the tax remains unpaid, he disposes of or parts with any fund or money which comes to him from or out of which tax could legally be paid, but he shall not be otherwise personally liable for the tax:
With respect to every agent and with respect also to every trustee, the following provisions shall apply -
(a) He shall be answerable for the doing of all such things as are required to be done by virtue of the Act or these Regulations in respect of any transaction, act or operation entered into or done by him as agent or trustee in relation to any goods to which the Act or the Regulations or any one or more of the Sales Tax Assessment Acts apply.
(b) He shall, in respect of any such transaction, act or operation, make the returns and be chargeable with tax, but in his representative capacity only, and each return shall, except as otherwise provided by the Act or the Regulations, be separate and distinct from any other.
(c) If he is, an executor or administrator, the returns shall be the same, as far as practicable, as the deceased person, if living, would have been liable to make.
(d) Where as agent or trustee he pays tax, he is hereby authorized to recover the amount so paid from the person in whose behalf he paid it, or to deduct it from any money in his hands belonging to that person.
(e) He is hereby authorized and required to retain from time to time out of any money which comes to him in his representative capacity so much as is sufficient to pay the tax which is or will become due in respect of any such transaction, act or operation.
(f) He is hereby made personally liable for such tax if, after the Commissioner has required him to make a return, or while the tax remains unpaid, he disposes of or parts with any fund or money which comes to him from or out of which tax could legally be paid, but he shall not be otherwise personally liable for the tax:
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