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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 10 : Tax Liability and Payment

Part A : Taxpayers

154. Liability of representative taxpayer


(1) A representative taxpayer is, as regards—
(a) the income to which the representative taxpayer is entitled;
(b) moneys to which the representative taxpayer is entitled or has the management or control;
(c) transactions concluded by the representative taxpayer; and
(d) anything else done by the representative taxpayer,

in such capacity—

(i) subject to the duties, responsibilities and liabilities of the taxpayer represented;
(ii) entitled to any abatement, deduction, exemption, right to set off a loss, and other items that could be claimed by the person represented; and
(iii) liable for the amount of tax specified by a tax Act.


(2) A representative taxpayer may be assessed in respect of any tax under subsection (1), but such assessment is regarded as made upon the representative taxpayer in such capacity only.