HD 2 Joint liability of principal and agent for tax obligations

A principal and an agent are jointly and severally liable for the tax obligations relating to the agency, and the Commissioner may issue an assessment for the same tax to both an agent and their principal. The liability of 1 remains despite an assessment of the other.

Defined in this Act: agent, assessment, Commissioner, tax

Compare: 2004 No 35 ss HK 3(2), HK 7(1)