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  

Operative provisions

SECTION 265-45   RIGHT OF CONTRIBUTION IF PERSONS ARE JOINTLY LIABLE  

265-45(1)  
If 2 or more persons are jointly liable to pay an amount of a *tax-related liability, they are each liable for the whole of the amount.

265-45(2)  
If one of the persons has paid an amount of the liability, the person may recover in a court of competent jurisdiction, as a debt, from another of those persons:


(a) an amount equal to so much of the amount paid; and


(b) an amount equal to so much of the costs of recovery under this section;

as the court considers just and equitable.

Note:

Item 15 of Schedule 6 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 has the effect that, in addition to its normal application in relation to tax-related liabilities arising on or after 1 July 2000, subsection (2) also applies to such liabilities arising before that date, where amounts of the liabilities are paid after the commencement of that item.


 

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