98
CurrentRecovery of tax paid on behalf of another person
Part 8Collection and recovery of tax
Division 2Special cases
98 Recovery of tax paid on behalf of another person
A person who, under the provisions of this Act, pays any tax for or on behalf of another person is entitled to recover the amount so paid from the other person as a debt, together with the costs of recovery, or to retain or deduct that amount out of any money in the person’s hands belonging or payable to the other person.
This Act’s bill:Explanatory memorandumSecond reading speech
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