Petroleum Resource Rent Tax Assessment Act 1987

RECOVERY OF TAX  
86(1)
Tax, when it becomes due and payable:

(a) is a debt due to the Commonwealth and payable to the Commissioner in the manner and at the place prescribed; and

(b) may be sued for and recovered in any court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his or her official name.

86(2)
In subsection (1), tax includes additional tax under section 85 or Part IX .