45
CurrentRecovery of tax
Part 7Collection of tax
45 Recovery of tax
If the whole or part of tax payable by a taxpayer has not been paid to the Commissioner as required, the Commissioner may recover the amount unpaid—
(a)
in the Magistrates' Court irrespective of the amount; or
(b)
in any other court of competent jurisdiction.
This Act’s bill:Second reading speech
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