Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 10

10. (1) Where a bank pays, or is liable to pay, tax in respect of a taxable
debit made to a taxable account kept with the bank, the account holder is
liable, or, if there are 2 or more account holders, those account holders are
jointly and severally liable, to pay to the bank an amount equal to that tax
and the bank may recover that amount from that account holder, or from either
or any of those account holders, as a debt due to the bank, by action in a
court of competent jurisdiction.

(2) An account holder is not, or account holders are not, liable to pay to a
bank under sub-section (1) an amount in respect of an amount of tax-

   (a)  that has been refunded to the bank in accordance with a provision of
        this Act; or

   (b)  in respect of which an amount has been paid to the bank under section
        14.

(3) A bank may debit an account with an amount that the account holder is, or
the account holders are, liable to pay to the bank under sub-section (1).