TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 265 - Other matters  

Subdivision 265-A - Right of person to seek recovery or contribution  

Operative provisions

SECTION 265-45   RIGHT OF CONTRIBUTION IF PERSONS ARE JOINTLY LIABLE  

265-45(1)  
If 2 or more persons are jointly liable to pay an amount of a *tax-related liability, they are each liable for the whole of the amount.

265-45(2)  
If one of the persons has paid an amount of the liability, the person may recover in a court of competent jurisdiction, as a debt, from another of those persons:


(a) an amount equal to so much of the amount paid; and


(b) an amount equal to so much of the costs of recovery under this section;

as the court considers just and equitable.

Note:

Item 15 of Schedule 6 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 has the effect that, in addition to its normal application in relation to tax-related liabilities arising on or after 1 July 2000, subsection (2) also applies to such liabilities arising before that date, where amounts of the liabilities are paid after the commencement of that item.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.