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    <title>Tax to be first charge on property.</title>
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    <description>Tax liabilities under the GST regime constitute a first charge on property of the taxable person or other liable person, giving priority to amounts payable for tax, interest or penalty as a statutory charge against that person&#039;s assets, subject only to the insolvency exception.</description>
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      <description>Tax liabilities under the GST regime constitute a first charge on property of the taxable person or other liable person, giving priority to amounts payable for tax, interest or penalty as a statutory charge against that person&#039;s assets, subject only to the insolvency exception.</description>
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