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

View history reference

Subdivision 265-A - 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:

• the person has paid the amount for or on behalf of the other person;

• the persons are jointly liable to pay the amount.

TABLE OF SECTIONS

**TABLE OF SECTIONS**
Operative provisions
265-40	Right of recovery if another person is liable
265-45	Right of contribution if persons are jointly liable