255-5
CurrentRecovering a tax‑related liability that is due and payable
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-15Collection and recovery of tax‑related liabilities and other amounts
Division 255General rules about collection and recovery
Subdivision 255-ATax‑related liabilities
255-5 Recovering a tax‑related liability that is due and payable
(1)
An amount of a *tax‑related liability that is due and payable:
(a)
is a debt due to the Commonwealth; and
(b)
is payable to the Commissioner.
(2)
The Commissioner, a *Second Commissioner or a *Deputy Commissioner may sue in his or her official name in a court of competent jurisdiction to recover an amount of a *tax‑related liability that remains unpaid after it has become due and payable.
Note:
The tables in section 250‑10 set out each provision that specifies when an amount of a tax‑related liability becomes due and payable. The Commissioner may vary that time under Subdivision 255‑B.
This Act’s bill:Second reading speech
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