Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
The unpaid amount of the estimate, or of the underlying liability, does not stop being payable merely because a judgment has been given by, or entered in, a court. Division applies to liability under judgment 268-85(2)
This Division applies in relation to liability under a judgment, to the extent that it is based on your liability to pay the amount of the estimate, in the same way as this Division applies to that estimate liability. 268-85(3)
This Division applies in relation to liability under a judgment, to the extent that it is based on the underlying liability, in the same way as this Division applies to the underlying liability. 268-85(4)
Subsections (2) and (3) do not apply for the purposes of the following:
(a) section 268-20 (Nature of liability to pay estimate);
(b) section 268-30 (Estimate provable in bankruptcy or winding up);
(c) section 268-45 (rejection of proof of debt). Judgment conclusive as to amount of liability 268-85(5)
Nothing in this Division affects the conclusiveness of a judgment as to the amount of a liability on which it is based.
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