SALES TAX ASSESSMENT ACT 1992 (Repealed)

RECOVERY OF TAX PAID ON BEHALF OF ANOTHER PERSON  

70(1) 

A person who pays any tax for or on behalf of a taxpayer may:

(a)  recover the amount from the taxpayer as a debt (together with the cost of recovery), in any court of competent jurisdiction; or

(b)  retain or deduct the amount out of money in the payer's hands that belongs to, or is payable to, the taxpayer.

70(2) 

In this section:

``tax'' includes amounts payable under Part 7A, penalty under Part 9 and late-payment penalty.

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History

S 70(2) amended by No 16 of 1998, Sch 2 item 16, effective 16 April 1998, by inserting ``amounts payable under Part 7A,''.