PAYROLL TAX ACT 1971 - SECT 51A
Joint and several liability of group members
PAYROLL TAX ACT 1971 - SECT 51A
Joint and several liability of group members
51A Joint and several liability of group members
(1) This section applies if a member of a group fails to pay an amount the
member is required to pay under this Act in respect of a period.
(2) Every
member of the group is liable jointly and severally to pay the amount, whether
or not the member was an employer during the period to which the amount
relates.
(3) This section is subject to sections 34 (2) and 42(2) .
