Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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History

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

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Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

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History

Pt 4-15 inserted by No 179 of 1999.

Division 265 - Other matters  

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Div 265 inserted by No 179 of 1999.

Subdivision 265-A - Right of person to seek recovery or contribution  

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Operative provisions

SECTION 265-45   RIGHT OF CONTRIBUTION IF PERSONS ARE JOINTLY LIABLE  

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265-45(1)    
If 2 or more persons are jointly liable to pay an amount of a *tax-related liability, they are each liable for the whole of the amount.

265-45(2)    
If one of the persons has paid an amount of the liability, the person may recover in a court of competent jurisdiction, as a debt, from another of those persons:

(a) an amount equal to so much of the amount paid; and

(b) an amount equal to so much of the costs of recovery under this section;

as the court considers just and equitable.

Note:

Item 15 of Schedule 6 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 has the effect that, in addition to its normal application in relation to tax-related liabilities arising on or after 1 July 2000, subsection (2) also applies to such liabilities arising before that date, where amounts of the liabilities are paid after the commencement of that item.

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History

S 265-45 amended by No 101 of 2006 , s 3 and Sch 2 item 968, by inserting the note, effective 14 September 2006. Act No 101 of 2006, s 3 and Sch 6 item 15, contained the following saving provision:

Extended operation of subsection 265-45(2) in Schedule 1 to the Taxation Administration Act 1953  
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In addition to the operation that it has apart from this item, subsection 265-45(2) in Schedule 1 to the Taxation Administration Act 1953 also applies to an amount of a liability (within the meaning of that subsection) that a person pays after the repeal of section 259 of the Income Tax Assessment Act 1936 by item 166 of Schedule 1 to this Act, if the liability arose before 1 July 2000.

For further application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 265-45 inserted by No 179 of 1999.

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