45
In forceUnpaid amount under tax law is debt
Part 4Payments and refunds of tax and other amounts
Division 5Recovery of tax and other amounts
Subdivision 1Recovery from taxpayers
45 Unpaid amount under tax law is debt
(1)
An amount payable under a tax law must be paid to the commissioner.
(2)
If the whole or part of an amount payable under a tax law is not paid as required—
(a)
the unpaid amount is a debt payable to the State; and
(b)
the commissioner may recover the unpaid amount for the State in a court of competent jurisdiction.
(3)
Subsections (1) and (2) do not apply to an amount of royalty payable under the Mineral Resources Act 1989 to a person other than the State.
This Act’s bill:Explanatory memorandum
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