Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
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the person has paid the amount for or on behalf of the other person;
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the persons are jointly liable to pay the amount.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-15
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COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS
Division 265
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Other matters
Subdivision 265-A
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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:
Operative provisions | |
265-40 | Right of recovery if another person is liable |
265-45 | Right of contribution if persons are jointly liable |
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