Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2004 (NO 2) (NO. 43 OF 2004) - SECT 4

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11A     Joint and several liability of group members

If a member of a group fails to pay an amount that the member is required to pay under this Act in relation to any period, every member of the group is liable jointly and severally to pay the amount to the commissioner.

Note     The commissioner may recover the amount from the members of the group, any of them or any 1 of them (see the Taxation Administration Act 1999 , s 50 (1)).

Part 3     Taxation Administration Act 1999