New South Wales Repealed Acts

This legislation has been repealed.

PAY-ROLL TAX ACT 1971 - SECT 16LA

16LA Joint and several liability

(1) If a member of a group fails to pay an amount that the member is required to pay under this Act in respect of any period, every member of the group is liable jointly and severally to pay that amount to the Chief Commissioner.

(2) Section 45 of the Taxation Administration Act 1996 applies to an amount payable under this section.