s 205AD
In forceRecovery of interim tax
Volume 1sections 1-218
Part 14AACollection and recovery of interim tax
205AD Recovery of interim tax
Interim tax:
(a)
is a debt due to the ACMA on behalf of the Commonwealth; and
(b)
may be recovered by the ACMA, on behalf of the Commonwealth, in:
(i)
the Federal Court; or
(ii)
the Federal Circuit and Family Court of Australia (Division 2); or
(iii)
a court of a State or Territory that has jurisdiction in relation to the matter.
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