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    <title>Liability of agent and principal.</title>
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    <description>Where an agent supplies or receives taxable goods on behalf of a principal, both agent and principal incur joint and several liability for the tax payable under the Goods and Services Tax legislation; transactions by an agent in a representative capacity create enforceable tax payment obligations against either or both persons.</description>
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      <description>Where an agent supplies or receives taxable goods on behalf of a principal, both agent and principal incur joint and several liability for the tax payable under the Goods and Services Tax legislation; transactions by an agent in a representative capacity create enforceable tax payment obligations against either or both persons.</description>
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