42
CurrentJoint and several liability
Part 7Collection of tax
42 Joint and several liability
(1)
If two or more persons are jointly or severally liable to pay an amount under a taxation law, the Commissioner may recover the whole of the amount from them, or any of them, or any one of them.
(2)
Nothing in this Act prevents a person who is jointly or severally liable to pay an amount and who pays the amount to the Commissioner from recovering a contribution from any other person who is liable to pay the whole or part of that amount.
This Act’s bill:Second reading speech
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