1 Lexi and Nieves are the directors of Love and Tell Pty Ltd which carries on the business of selling the physical books. All of the company's sales are online as they do not have a physical store presence. The company has 3 staff as well as Lexi and Nieves. They have a relationship with Amazon to deliver the books ordered to the customers. Both Lexi and Nieves have known each other for 25 years so trust each other. Because of the shortage of staff and rising costs, it has become more expensive to have Amazon deliver the books. The company has not paid the outstanding GST (Goods and Services Tax) due by the company for the last quarter. The company therefore has decided to move from Amazon to Temu Australia Ltd to be the preferred logistics company as Temu Australia Ltd is a lot cheaper. Temu Australia Ltd wanted the contract signed by the company and sent an electronic version of the contract for the company to sign. Nieves was away on holidays and told Lexi not to sign anything until she got back. Lexi however was anxious to sign so she electronically signed the contract on behalf of herself and Nieves. Required: 1. Are Lexi and Nieves personally liable for the outstanding GST owed by the company? 2. Is the contract valid. Does the fact the contract is signed electronically make a difference