GST Act s 147

GST and sale of land by the sheriff of a court

GST and representative of an incapacitated entity acting as both supplier and recipient of the representative's administration services

GST and liability for a supply made by an incapacitated entity prior to the appointment of a representative

GST and registration of a representative of an incapacitated entity when the incapacitated entity is neither registered nor required to be registered

GST and remuneration of administrator

GST and liability where consideration is received for a supply made by an incapacitated entity prior to the appointment of a representative

GST and a representative's choice to register in its capacity as a representative of an incapacitated entity