Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesIf an amount is payable as described in section 129-10 by a parent entity (within the meaning of the News Media Bargaining (Administration) Act 2026 ) of a service group (within the meaning of that Act): (a) the parent entity; and (b) each other member of the service group (other than a member excluded by subsection (2) );
are jointly and severally liable to pay the amount.
129-15(2)
For the purposes of subsection (1) , a member is excluded by this subsection if it is, at the time the amount becomes due and payable, prohibited according to the effect of an * Australian law from entering into any arrangement under which the member becomes subject to a liability referred to in that subsection.
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