50
CurrentJoint and several liability
Part 7Collection of tax
Division 7.1General
50 Joint and several liability
(1)
If 2 or more people are jointly or severally liable to pay an amount under a tax law, the commissioner may recover the whole of the amount from them, or any of them, or any 1 of them.
(2)
Nothing in this Act prevents a person who is jointly or severally liable to pay an amount of tax and who pays the amount to the commissioner from recovering a contribution from any other person who is liable to pay the whole or part of that amount.
This Act’s bill:Explanatory statementSecond reading speech
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