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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 the agent and the principal bear joint and several liability for the tax payable under the goods and services tax regime, permitting recovery of tax from either party for transactions effected by the agent.</description>
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      <description>Where an agent supplies or receives taxable goods on behalf of a principal, both the agent and the principal bear joint and several liability for the tax payable under the goods and services tax regime, permitting recovery of tax from either party for transactions effected by the agent.</description>
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