Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 8A

Joint and several liability of group members

8A. Joint and several liability of group members



(1) A person who, during a period, is or was a member of a group within the
meaning of section 9A is jointly and severally liable with the other persons
who are or were members of the group during that period to pay tax payable by
members of that group in respect of that period.

(2) For the avoidance of doubt, subsection (1) applies whether or not the
person was an employer during the relevant period.