Petroleum Resource Rent Tax Assessment Act 1987

RIGHT OF CONTRIBUTION  
111(1)
Where:

(a) 2 or more persons are jointly liable or jointly and severally liable to pay tax; and

(b) one of those persons has paid any of the tax;

the person referred to in paragraph (b) may, in a court of competent jurisdiction, recover by way of contribution and as a debt from any of the other persons referred to in paragraph (a) such part of the amount paid as the court considers just and equitable.

111(2)
In subsection (1), tax includes additional tax under section 85 or Part IX .