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CLAUSE 34: EFFECT OF APPOINTMENT OF TAX REPRESENTATIVES
SUMMARY
1.
This clause sets out the duties and obligations of the tax representative.
DETAILS OF THE CLAUSE
2.
Subsection (1) entitles the tax representative of a non-resident
taxpayer to act on the non-resident taxpayer’s behalf for the purposes
of the aggregates levy provisions.
3.
Subsection (2) sets out the duties of the tax representative.
4.
Subsection (3) sets out the liability of the tax representative
for breaches and failures relating to the non-resident taxpayer’s
obligations.
5.
Subsection (4) provides that, although the tax representative
shall not generally be liable to be registered for the purposes of
the levy, the Commissioners may make provision to require that the
name of a tax representative be shown in the register alongside the
name of the registered taxpayer and make provision for the deletion
of the name if that person ceases to be the taxpayer’s representative.
6.
Subsection (5) specifies that the tax representative shall
not be guilty of any offence unless he has been involved in the commission
of an offence by the non-resident taxpayer he represents, or the offence
committed was attributable to neglect on his part, or he contravenes
any obligation the law imposes on both him and the non-resident taxpayer.
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