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AUCTIONEERS - LIVESTOCK

Rate

Livestock rate

Remarks

For VAT purposes, where an agent/auctioneer makes a sale of goods, there is a deemed supply of the goods to the agent/auctioneer at the time that the agent/auctioneers makes that sale. 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), 46(1)(d)

Published: 03 August 2018 Print this page

 
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