INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VIII - MISCELLANEOUS  

SECTION 258   RECOVERY OF TAX PAID ON BEHALF OF ANOTHER PERSON  

258(1)   [Debt due]  

Every person who, in pursuance of this Act, pays any tax for or on behalf of any other person may recover the same from that other person as a debt, together with the costs of recovery, in any court of competent jurisdiction, or may retain or deduct the same out of any money in his hands belonging or payable to that other person.

258(2)   [``tax'']  

In subsection (1), ``tax'' includes the general interest charge under section 163AA , section 170AA , subsection 204(3) , subsection 221AZMAA(1) , subsection 221AZP(1) , subsection 221YD(3) or section 221YDB and additional tax under Part VII .

Note 1:

The general interest charge is worked out under Division 1 of Part IIA of the Taxation Administration Act 1953 .

Note 2:

Subsection 8AAB(4) of that Act lists the provisions that apply the charge.

258(3)   Application.  

This section does not apply in relation to:

(a) tax paid on or after 1 July 2000; or

(b) any other amount paid on or after 1 July 2000, and that is taken to be tax for the purposes of this section because of any provision of this or any other Act.

Example:

Subsection 163A(8) provides that in section 258 tax includes a penalty under section 163A . This section therefore does not apply in relation to such a penalty that is paid on or after 1 July 2000.

Note:

For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about recovery of tax paid on behalf of another person), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .