Australian Capital Territory Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

TAXATION ADMINISTRATION ACT 1999 - SECT 49

Costs of recovery are payable to the commissioner

If an amount by way of tax, penalty tax or interest payable under a tax law has not been paid, the person who is liable to pay that amount is also liable to pay to the commissioner an amount equal to the costs and expenses reasonably incurred by the commissioner in attempting to recover the amount of tax, penalty tax or interest.



[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]