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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 bear joint and several liability for the tax payable on those goods under the GST enactment, making each concurrently responsible for the tax payment obligation arising from such agency transactions.</description>
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      <description>Where an agent supplies or receives taxable goods on behalf of a principal, both agent and principal bear joint and several liability for the tax payable on those goods under the GST enactment, making each concurrently responsible for the tax payment obligation arising from such agency transactions.</description>
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