Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)

Schedule 2   Mutual assistance in collection

Taxation Administration Act 1953

8   At the end of section 263-40 in Schedule 1

Add:

(3) The Commissioner may also pay to the competent authority all or part of an amount that the Commissioner has received and that is attributable to any of the following in relation to the claim:

(a) judgment interest;

(b) costs that:

(i) have been recovered in the course of legal proceedings; and

(ii) represent an amount that has previously been paid by the competent authority to the Commonwealth in relation to the recovery of the claim.