Section 101, The Goods and Services Tax Act, 2009

(1) Every representative of a person is responsible forperforming duties or obligations imposed by this Act on that person, including the payment of amounts due and payable under this Act. (2) Subject to subsection (4), an amount that, by virtue of subsection (1), is payable by a representative of a person is recoverable from the representative only to the extent of assets, if any, of the person that are in the possession or under the control of the representative. (3) Every representative is personally liable for the payment of amounts due by the representative in that capacity if, while the amounts remain unpaid, the representative– (a) alienates, charges or disposes of money received or accrued in respect of which the amount is payable; or (b) disposes of or parts with money or funds belonging to the person that are in the possession of the representative or which come to the representative after the amount is payable, if the amount could legally have been paid from or out of, the money or funds. (4) Nothing in this section relieves a person from performing duties or obligations imposed on the person by this Act that the representative of the person has failed to perform. (5) If there are two or more representatives of a person, the duties or obligations referred to in this section apply jointly and severally to the representatives but may be discharged by any of them.