GST representative definition

GST representative means a person appointed under Article 14; “input tax” has the meaning set out in Article 33;
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GST representative means a person appointed under Article 14;
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Examples of GST representative in a sentence

  • A person’s appointment as a GST representative, or a person’s ceasing to be a GST representative, shall not take effect until the time when, on application by or on behalf of the person, the Comptroller records the appointment or cessation in the register, or from such other time instead as the Comptroller may specify by direction.

  • In the absence of such a direction, but with the agreement of the Comptroller, a person who satisfies the condition set out in sub- paragraph (a) or (b) of paragraph (1) may appoint a GST representative from time to time while the agreement is in force.

  • A person who is the subject of a direction under paragraph (1) and who does not take reasonable steps to ensure that the person has, at any time while the direction is in force, a GST representative shall be guilty of an offence and liable to a fine of level 4 on the standard scale.

  • However, sometimes further information will be required as to which entity is liable for GST (eg if the Buyer is part of a GST group, where the GST representative has the GST liability).

  • WHO MUST LODGE THE BUSINESS ACTIVITY STATEMENT (BAS)?Section 31.5 of the Tax Act provides that a GST representative must lodge a BAS in each tax period regardless of the activity or any GST amount owing, or refund due.This section places GST responsibilities on the representative.

  • However, sometimes further information will be required as to which entity is liable for GST (eg if the Buyer is part of a GST group where the GST representative has the GST liability).

  • This considerably narrows the scope of what might be regarded as third party consideration to, for example, payments made to discharge an obligation owed to a third party.AP Group decision – the factsIn AP Group Ltd, the Applicant was the GST representative member of a group of companies engaged in motor vehicle dealerships throughout Australia.

  • Some study participants portrayed teenage girls as eager to start having children and therefore unwilling to consider family planning, while many others described the girls’ unfriendly encounters with the health facility – denied services and embarrassed by older and vocal clients – as obstacles to early family planning practice.

  • If a person fails to appoint a GST representative in accordance with a direction of the Comptroller under paragraph (1), the Comptroller may direct the person to provide such security, or furthe security, as the Comptroller thinks appropriate for the payment of any GST that is or may become due from the person.

  • With the agreement of the Comptroller, a person whom the Comptroller may direct to appoint another person as a GST representative may, if not so directed, nevertheless appoint a GST representative.

Related to GST representative

  • Procurement Representative means the person authorized by ULA’s cognizant procurement organization to administer and/or execute this Contract.

  • Union Representative means a representative from the Union authorized by the Union to act on behalf of an Employee.

  • Tax Representative has the meaning set forth in Section 9.3(a).

  • Principal’s Representative means the person nominated by the Principal or other person from time to time appointed in writing by the Principal to act as the Principal’s Representative for the purposes of the Contract.

  • Contractor’s Representative means the individual authorised to act on behalf of the Contractor for the purposes of the Contract. The initial Contractor’s representative is as indicated in the Form of Agreement.

  • District Representative means the Superintendent of the District, or any other person authorized by the Governing Board of the District to act on behalf of the District under or with respect to this Facilities Lease.

  • Contractor Representative means any of the following:

  • Agency Representative A person assigned by a primary, assisting, or cooperating federal, state, local, or tribal government agency or private entity that has been delegated authority to make decisions affecting that agency’s or organization’s participation in incident management activities following appropriate consultation with the leadership of that agency. Area: The lands in a described geographic area that are managed and/or protected by the Parties within this Agreement.

  • Association Representative A member of the Association, who has been designated as a representative by the Association or a staff person of the Association.

  • Supplier’s Representative means the representative appointed by the Supplier from time to time with overall responsibility for this Contract and notified to the Customer;

  • Department Representative means the Manager, Engineering Operations, or designate, who shall represent the Landscape Operations Section for the purposes of this Agreement, or such other person who may be subsequently appointed in writing by the Department Representative and so notified to the Contractor;

  • Member Representative means an individual who can make OHP-related decisions for a member who is not able to make such decisions themselves.

  • public representative means an individual who is not a member, former member, student or former student of any accounting body;