Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 34

PART VI-RECOVERY OF TAX

34. (1) Tax is, upon becoming due and payable under this Act, a debt due to
the Commonwealth and payable to the Commissioner.

(2) Any tax that is unpaid may be sued for and recovered in any court of
competent jurisdiction by the Commissioner or a Deputy Commissioner suing in
his official name.

(3) In this section, ''tax'' includes additional tax under section 17 or 36.