Section 78: Liability of principal not affected
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
78. Liability of principal not affected
(1) Nothing in this Act relating to an agent shall be construed so as to
release the principal from liability to make returns and pay income tax, and
the principal and agent shall be jointly and severally liable for the income tax.
(2) Where 2 or more persons are liable as agents in respect of the same
income tax, they shall be jointly and severally liable for it.
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Questions this section answers
- If I act through an agent, am I still personally liable for my own income tax?