The Act Taxable activities Section 21 – Taxable activities
34.Section 21 provides that a person carries out a taxable activity if that person carries out a taxable disposal in respect of which that person is liable to pay tax or permits somebody to carry out a taxable disposal in respect of which that person is liable to pay tax. When a taxable disposal is made without the knowledge of the person who is liable to pay tax, then the person is taken to have permitted the disposal. This provision ensures that a landfill operator is responsible for all taxable disposals on their site.