Amount

Commentary – Indirect Tax Reporter ¶60-200

Appeal to tribunal

Commentary – Indirect Tax Reporter ¶60-200

Certificates accepted in good faith

Commentary – Indirect Tax Reporter ¶60-200

Defence

Commentary – Indirect Tax Reporter ¶60-200

Dishonesty

Commentary – Indirect Tax Reporter ¶60-200

Generally

Commentary – Indirect Tax Reporter ¶60-200

Payment, person liable

Commentary – Indirect Tax Reporter ¶60-200