17P

Joint and several liability

Current

(1)

2 or more persons are jointly or severally liable to pay a levy under this Division, the Commissioner may recover the whole of the levy from them, or any of them, or any 1 of them.

(2)

Nothing in this Act prevents a person who—

(a)

is jointly or severally liable to pay an amount under this Division;

and

(b)

pays the amount to the Commissioner, from recovering a contribution from another person who is liable to pay the whole or part of that amount.

This Act’s bill:Second reading speech

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