South Australian Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 41

41—Recovery of tax as debt

        (1)         If the whole or a part of an amount assessed as being payable by a taxpayer as tax has not been paid to the Commissioner as required, the Commissioner may recover the amount unpaid as a debt from the taxpayer.

        (2)         The Commissioner may also recover as a debt interest accrued under Part 5 since the date of the assessment on the amount unpaid.