Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part V - Collection and recovery of tax  

SECTION 28 (Repealed by 101 of 2006)   Recovery of tax  

(1)    
Tax shall be deemed when it becomes due and payable to be a debt due to the King on behalf of the Commonwealth and payable to the Commissioner in the manner and at the place prescribed.

(2)    
Any tax or further tax unpaid, including any additional tax, may be sued for and recovered in any court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his official name.