TAXATION ADMINISTRATION ACT 1996 - SECT 44
Unpaid tax is debt payable to Chief Commissioner
TAXATION ADMINISTRATION ACT 1996 - SECT 44
Unpaid tax is debt payable to Chief Commissioner
(1) If the whole or part of tax payable by a taxpayer is not paid to the
Chief Commissioner as required by a notice of assessment, the amount unpaid is
a debt payable to the Chief Commissioner by the taxpayer.
(2) A debt payable
by a taxpayer to the Chief Commissioner under this Act is a
"tax debt" under this Act.
