Taxation Administration Act 1997

The Commissioner, in a court of competent jurisdiction, may do either or both of the following:recover an amount of tax that is due and unpaid; recover, as a debt due to the Crown, any costs and expenses incurred by the Commissioner in connection with the recovery, or attempted recovery, by any means of an amount of unpaid tax.

Before proceeding under subsection (1), the Commissioner may use any other lawful means to recover, or attempt to recover, an amount of unpaid tax and, if he or she does so, may also recover the reasonable costs and expenses incurred in using those other means.