South Australian Consolidated Acts South Australian Consolidated Acts42—Joint and several liability
(1) If two or more
persons are jointly or severally liable to pay an amount under a taxation law,
the Commissioner may recover the whole of the amount from them, or any of
them, or any one of them.
(2) Nothing in this
Act prevents a person who is jointly or severally liable to pay an amount and
who pays the amount to the Commissioner from recovering a contribution from
any other person who is liable to pay the whole or part of that amount.