51A
CurrentJoint and several liability of group members
Part 2Liability to taxation
Division 8Miscellaneous provisions
51A Joint and several liability of group members
(1)
This section applies if a member of a group fails to pay an amount the member is required to pay under this Act in respect of a period.
(2)
Every member of the group is liable jointly and severally to pay the amount, whether or not the member was an employer during the period to which the amount relates.
(3)
This section is subject to sections 34(2) and 42(2).
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