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    <title>Power to take samples.</title>
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    <description>The Commissioner or an authorised officer may take samples of goods from any taxable person when considered necessary for GST administration, and must provide a receipt for any samples taken, thereby recording the transfer and protecting the taxable person&#039;s interests.</description>
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      <description>The Commissioner or an authorised officer may take samples of goods from any taxable person when considered necessary for GST administration, and must provide a receipt for any samples taken, thereby recording the transfer and protecting the taxable person&#039;s interests.</description>
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