INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
(a) shall be entitled to receive by way of contribution from any other of such persons a sum bearing the same proportion to the tax as that other person's share of the taxable income bears to the whole taxable income; and
(b) may recover that sum from that other person in any court of competent jurisdiction; or may retain or deduct that sum 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) a liability for tax that arises on or after 1 July 2000; or
(b) any other amount of liability that arises on or after that day, 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 contribution from joint-taxpayers), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .