Commonwealth Numbered Acts

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SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 69

Recovery of unpaid tax
69.(1) Unpaid tax may be recovered as a debt in any court of competent
jurisdiction by the Commissioner, or by a Deputy Commissioner, suing in his or
her official name.

(2) In this section:

"tax" includes penalty under Part 9 and late-payment penalty. 


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