Generally speaking, a person who is required to pay for the supply of property or a service. If there is no amount payable, the recipient is:

• the person to whom the property is delivered or made available, if the property is supplied by way of sale;
• the person to whom possession or use of the property is given, or to whom the property is made available, if the property is supplied otherwise than by way of sale; or
• the person to whom the service is rendered.