44
CurrentUnpaid tax is debt payable to Chief Commissioner
Part 7Collection of tax
Division 1General
44 Unpaid tax is debt payable to Chief Commissioner
(1)
If the whole or part of tax payable by a taxpayer is not paid to the Chief Commissioner as required by a notice of assessment, the amount unpaid is a debt payable to the Chief Commissioner by the taxpayer.
(2)
A debt payable by a taxpayer to the Chief Commissioner under this Act is a tax debt under this Act.
This Act’s bill:Explanatory memorandumSecond reading speech
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