TAXATION ADMINISTRATION ACT 1996 - SECT 45
Joint and several liability
TAXATION ADMINISTRATION ACT 1996 - SECT 45
Joint and several liability
45 Joint and several liability
(1) If 2 or more persons are jointly and severally liable to pay an amount
under a taxation law, the amount that is unpaid is a tax debt payable to the
Chief Commissioner by each of them.
(2) If under a taxation law two or more
persons are jointly and severally liable to pay an amount of tax that is
payable by any one of them, each person is also jointly and severally liable
to pay any related charges, being--
(a) any amount payable to the
Chief Commissioner under a taxation law in relation to that amount, including
any interest and penalty tax under Part 5, and
(b) any costs and expenses
incurred in relation to the recovery of that amount that the
Chief Commissioner is entitled to recover from any such person.
(2A) The
Chief Commissioner may issue a notice of assessment of the liability of a
person to pay any tax and related charges for which the person is jointly and
severally liable with another person under a taxation law, even if a notice of
assessment has already been issued to the other person.
(3) A person who pays
an amount of tax in accordance with the liability imposed by this section has
such rights of contribution or indemnity from the other person or persons as
are just.
