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 268 - Estimates  

Subdivision 268-F - Miscellaneous  

SECTION 268-85   EFFECT OF JUDGMENT ON LIABILITY ON WHICH IT IS BASED  

Estimate payable despite judgment

268-85(1)    
The unpaid amount of the estimate, or of the underlying liability, does not stop being payable merely because a judgment has been given by, or entered in, a court.

Division applies to liability under judgment

268-85(2)    
This Division applies in relation to liability under a judgment, to the extent that it is based on your liability to pay the amount of the estimate, in the same way as this Division applies to that estimate liability.

268-85(3)    
This Division applies in relation to liability under a judgment, to the extent that it is based on the underlying liability, in the same way as this Division applies to the underlying liability.

268-85(4)    
Subsections (2) and (3) do not apply for the purposes of the following:

(a) section 268-20 (Nature of liability to pay estimate);

(b) section 268-30 (Estimate provable in bankruptcy or winding up);

(c) section 268-45 (rejection of proof of debt).

Judgment conclusive as to amount of liability

268-85(5)    
Nothing in this Division affects the conclusiveness of a judgment as to the amount of a liability on which it is based.