CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
28Recovery of unpaid GST and penalty
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##### 28 Recovery of unpaid GST and penalty
(1) The Commissioner or a Deputy Commissioner may, in his or her official name, sue for and recover in a court of competent jurisdiction a net amount or an amount of GST that remains unpaid after the time by which it must be paid, or an amount of penalty under this Part.
(2) Section 8ZL (which deals with averments) applies in proceedings for the recovery of the amount in a corresponding way to the way in which it applies to a prosecution for a prescribed taxation offence within the meaning of Part III.
(3) A notice under section 47 that the Commissioner gives to an entity is prima facie evidence of the matters stated in the notice.