56E
In forceDefence to proceeding for recovery of tax from director or former director
Part 7Collection of tax
Division 7.2Recovery of tax from directors of corporations
56E Defence to proceeding for recovery of tax from director or former director
It is a defence to a proceeding for recovery of an assessment amount from a director or former director of a corporation if the director or former director establishes that he or she took all reasonable steps in the circumstances to ensure that the corporation paid the assessment amount.
Division 7.3 Tax in arrears—recovery measures
This Act’s bill:Explanatory statementSecond reading speech
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