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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 his principal, both agent and principal are jointly and severally liable to pay the GST payable on those goods, creating concurrent tax obligations enforceable against either party.</description>
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      <description>Where an agent supplies or receives taxable goods on behalf of his principal, both agent and principal are jointly and severally liable to pay the GST payable on those goods, creating concurrent tax obligations enforceable against either party.</description>
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