49
In forceCosts of recovery are payable to the commissioner
Part 7Collection of tax
Division 7.1General
49 Costs of recovery are payable to the commissioner
If an amount by way of tax, penalty tax or interest payable under a tax law has not been paid, the person who is liable to pay that amount is also liable to pay to the commissioner an amount equal to the costs and expenses reasonably incurred by the commissioner in attempting to recover the amount of tax, penalty tax or interest.
This Act’s bill:Explanatory statementSecond reading speech
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