VWRHS2100 - Supplies of goods within a warehousing regime: Joint and several liability
»Ê¹ÚÌåÓýapp VAT Act 1994 section 18(4) provides that the person removing the goods from the warehousing regime is liable to pay any VAT due, together with the duty. However, a joint and several liability provision exists where VAT and duty has not been accounted for correctly. In such cases, section 18 provides that any other person (for example, a warehousekeeper) who is liable to pay the duty is also liable for any unpaid VAT.
For further detailed information please see VAEC5102 - VAT Assessments and Error Correction