8Returns by agents

8. (1) Every person liable to furnish a return as agent for another person shall furnish a separate return for each person for whom he is agent in addition to his own individual return.

(2) When a person in Australia, for or on behalf of any person outside Australia (herein called the principal)—

(a) conducts a branch business and carries stock for sale in Australia; or

(b) sells goods sent to him on consignment by the principal,

he shall furnish to the Commissioner a return showing the profits arising from the branch business or the sales on consignment.

(3) If that person is not the sole agent in Australia for the principal, he shall state the fact in the return, and shall also state the names and addresses of every other person in Australia who is acting in either of the capacities mentioned in this Regulation.

Returns by trustees.