S 86 repealed by Act No 179 of 1999, s 3 and Sch 2 item 51, effective 22 December 1999. Despite the repeal of s 86, s 86 continues to have effect in relation to an amount that became due and payable before 1 July 2000. S 86 formerly read:
RECOVERY OF TAX
Tax, when it becomes due and payable:
is a debt due to the Commonwealth and payable to the Commissioner in the manner and at the place prescribed; and
may be sued for and recovered in any court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his or her official name.
In subsection (1),
includes additional tax under section