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We have just released a new Interpretation Statement which considers whether a person is acting as an agent or as a principal for the purposes of the Goods and Services Tax Act 1985. It is primarily concerned with the application of sections 60(1) and (2) of the GST Act and identifies features that indicate when an agency relationship will exist in relation to a supply.

The full interpretation statement is available on our Tax Technical site.

Interpretation statement 21/01: GST and agency - Tax Technical