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PAYROLL TAX ACT 2007 - SECT 81
Joint and several liability
81 Joint and several liability
(1) If a member of a group fails to pay an amount that the member is required
to pay under this Act in respect of any period, every member of the group is
liable jointly and severally to pay that amount to the Chief Commissioner.
(2) If 2 or more persons are jointly or severally liable to pay an amount
under this section, the Chief Commissioner may recover the whole of the amount
from them, or any of them, or any one of them.
(3) If, under this section, 2
or more persons are jointly and severally liable to pay an amount that is
payable by any one of them, each person is also jointly and severally liable
to pay- (a) any amount payable to the Chief Commissioner under this or any
other Act in relation to that amount, including any interest and penalty tax,
and
(b) any costs and expenses incurred in relation to the recovery of that
amount that the Chief Commissioner is entitled to recover from any such
person.
(4) A person who pays an amount in accordance with the liability
imposed by this section has such rights of contribution or indemnity from the
other person or persons as are just.
(5) This section applies whether or not
the person was an employer during the relevant period.
(6) Each member of a
group constituted under section 74A is liable jointly and severally for an
amount payable under the Act by the former corporation, within the meaning of
that section, even if the amount became payable by the former corporation
before the group was constituted.
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