Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 131

131. (1) Where-

   (a)  2 or more persons are jointly liable or jointly and severally liable
        to pay tax; and

   (b)  one of those persons has paid any of the tax, the person referred to
        in paragraph (b) may, in a court of competent jurisdiction, recover by
        way of contribution and as a debt from any of the other persons
        referred to in paragraph (a) such part of the amount paid as the court
        considers just and equitable.

(2) In sub-section (1), "tax" includes additional tax under section 93 or Part
VIII.