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HD 1: What this subpart does
or “This subpart explains when someone is considered a tax agent and outlines related rules”
You could also call this:

“Principal and agent are both responsible for paying taxes on the agent's work”

If you are a principal (someone who hires an agent) or an agent (someone who works for a principal), you need to know about your tax responsibilities. You and the other person are both fully responsible for paying the taxes related to the work the agent does. This means the tax office can ask either of you to pay all of the tax. They might even send a tax bill to both of you for the same amount. Even if one of you gets a tax bill, the other person still has to pay if needed. It’s important to understand that you can’t avoid paying just because the other person got the bill.

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Next up: HD 3: Agents’ duties and liabilities

or “Responsibilities and obligations of agents acting for others in tax matters”
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Part H Taxation of certain entities
Agents

HD 2Joint liability of principal and agent for tax obligations

  1. A principal and an agent are jointly and severally liable for the tax obligations relating to the agency, and the Commissioner may issue an assessment for the same tax to both an agent and their principal. The liability of 1 remains despite an assessment of the other.

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