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GST (Goods and services tax) Te tāke hokohoko

Registering for GST as an agent or representative

What is an agent or representative?

An agent or representative is a person who takes over part or all of the taxable activity on behalf of the GST-registered person if this person:

  • dies
  • becomes incapacitated, or
  • goes into receivership, liquidation or bankruptcy.

Examples of agents or representatives are:

  • personal representatives
  • liquidators
  • receivers, or
  • mortgagees-in-possession.

Responsibilities and obligations as an agent or representative

As an agent, you:

  • are treated as though you are personally carrying out the taxable activity and are GST-registered. This applies from the time you are entitled to act as an agent.
  • must tell us within 21 days from the date of your appointment about your appointment as an agent or representative.
  • won't be personally liable for any liability incurred on (as well as before) the date of commencement of the agency period.

The appointment of an agent or representative won't affect the membership of a company GST-registered as a group.

The agency period will end when you no longer carry out the taxable activity, whether as a liquidator, receiver or both.

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