S 111 repealed by Act No 179 of 1999, s 3 and Sch 2 item 58, effective 22 December 1999. Despite the repeal of s 111, s 111 continues to have effect in relation to a liability that arose before 1 July 2000.
RIGHT OF CONTRIBUTION
2 or more persons are jointly liable or jointly and severally liable to pay tax; and
one of those persons has paid any of the tax;
the person referred to in paragraph (b) may, in a court of competent jurisdiction, recover by way of contribution and as a debt from any of the other persons referred to in paragraph (a) such part of the amount paid as the court considers just and equitable.
In subsection (1),
includes additional tax under section