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 265 - Other matters  

Subdivision 265-A - Right of person to seek recovery or contribution  

Guide to Subdivision 265-A

SECTION 265-35   WHAT THIS SUBDIVISION IS ABOUT  


This Division deals with a person ' s right to recover from another person an amount paid in discharge of a tax-related liability if:

  • · the person has paid the amount for or on behalf of the other person;
  • · the persons are jointly liable to pay the amount.

  • TABLE OF SECTIONS
    TABLE OF SECTIONS
    Operative provisions
    265-40 Right of recovery if another person is liable
    265-45 Right of contribution if persons are jointly liable




    This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.