Taxation Administration Act 1953

The unpaid amount of the estimate, or of the underlying liability, does not stop being payable merely because a judgment has been given by, or entered in, a court.

This Division applies in relation to liability under a judgment, to the extent that it is based on your liability to pay the amount of the estimate, in the same way as this Division applies to that estimate liability.

This Division applies in relation to liability under a judgment, to the extent that it is based on the underlying liability, in the same way as this Division applies to the underlying liability.

Subsections (2) and (3) do not apply for the purposes of the following:

section 268‑20 (Nature of liability to pay estimate);

section 268‑30 (Estimate provable in bankruptcy or winding up);

section 268‑45 (rejection of proof of debt).

Nothing in this Division affects the conclusiveness of a judgment as to the amount of a liability on which it is based.