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AGENT - SALE OF LIVESTOCK

Rate

Livestock rate

Remarks

There is a deemed sale to an agent/auctioneer at the time of the sale by him/her. If the agent/auctioneer is selling on behalf of an unregistered (flat-rate) farmer, then the price paid to the farmer must include the Livestock flat-rate addition.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 22(1)

Published: 03 August 2018 Print this page

 
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