Singapore legislation

Section 80

of Goods and Services Tax Act 1993

Section 80

Indemnification of agent

Every person liable under this Act for the payment of tax on behalf of another person may retain out of any money coming to the firstmentioned person’s hands on behalf of the other person so much thereof as is sufficient to pay the tax; and is indemnified against any person for all payments made by the firstmentioned person in pursuance and by virtue of this Act.

Read in full context — Goods and Services Tax Act 1993 →