INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Every person who, in pursuance of this Act, pays any tax for or on behalf of any other person may recover the same from that other person as a debt, together with the costs of recovery, in any court of competent jurisdiction, or may retain or deduct the same out of any money in his hands belonging or payable to that other person.
In subsection (1),
includes the general interest charge under section
and additional tax under Part
Subsection 8AAB(4) of that Act lists the provisions that apply the charge.
(a) tax paid on or after 1 July 2000; or
(b) any other amount paid on or after 1 July 2000, and that is taken to be tax for the purposes of this section because of any provision of this or any other Act.
For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about recovery of tax paid on behalf of another person), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .