122Special obligations for agents and trustees

#### 122 Special obligations for agents and trustees (1) This section sets out special obligations that apply to a person (the representative) who is an agent or trustee. (2) The representative has the following obligations: (a) the representative is answerable as taxpayer for doing all the things that the sales tax law requires to be done in relation to assessable dealings; (b) the representative must provide any returns or other information that this Act requires concerning the dealings; (c) the representative is liable to the tax on the dealings, but only in a representative capacity. (3) The representative must retain sufficient money to pay the tax out of any money that the representative holds in a representative capacity. The representative is indemnified for payments that the representative makes under the sales tax law in a representative capacity. (4) If the representative, without the permission of the Commissioner, disposes of money that the representative was required by subsection (3) to retain, the representative is personally liable to pay any tax that remains unpaid. This liability is limited to the amount that the representative disposed of in contravention of subsection (3). (5) For the purpose of ensuring payment of the tax, the Commissioner has the same remedies against attachable property under the control of the representative as the Commissioner has against the property of any other taxpayer. (6) This section does not reduce any obligation or liability of the representative that arises outside this section. (7) In this section: > agent includes a person in Australia who manages or controls any business or property for another person who is outside Australia. > Tax includes penalty under Part 9 and late‑payment penalty.