Joint liability to pay environment mitigation levy

Current

(1)

If 2 or more persons are jointly liable to pay the environment mitigation levy, the Secretary may recover the whole of the levy from—

(a)

all of those persons; or

(b)

any of those persons; or

(c)

any one of those persons.

(2)

A person who is jointly and severally liable to pay the environment mitigation levy or an amount of the levy and who pays that levy or amount to the Secretary may recover a contribution from any other person who is liable to pay the whole or part of that levy.

This Act’s bill:Explanatory memorandum Second reading speech

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51 Joint liability to pay environment mitigation levy