SALES TAX ASSESSMENT ACT 1992 (Repealed)

RECOVERY OF TAX FROM JOINT TAXPAYERS  

71(1) 

If 2 or more persons are jointly liable to tax on any goods, they are each liable for the whole of the tax. However, any of them who has paid the tax may recover the following contribution from any other person jointly liable to pay the tax:

                Interest of contributor in the goods
 Tax paid  X  ---------------------------------------
               Total interests in the goods of all the
                       persons jointly liable

                

71(2) 

The person entitled to the contribution:

(a)  may recover it as a debt in any court of competent jurisdiction; or

(b)  may retain or deduct it out of money in the person's hands that belongs to, or is payable to, the contributor.

71(3) 

In this section:

``tax'' includes amounts payable under Part 7A, penalty under Part 9 and late-payment penalty.

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History

S 71(3) amended by No 16 of 1998, Sch 2 item 17, effective 16 April 1998, by inserting ``amounts payable under Part 7A,''.