Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 8

PART III-LIABILITY TO TAX

8. (1) Where tax is imposed by the Bank Account Debits Tax Act 1982 on a
taxable debit made to a taxable account, the bank with which the account is
kept is liable to pay the tax.

(2) Where tax is imposed by the Bank Account Debits Tax Act 1982 on an
eligible debit made to an account other than a taxable account, the account
holder is liable, or, if there are 2 or more account holders, those account
holders are jointly and severally liable, to pay the tax.