31Recovery of GST if joint liability

##### 31 Recovery of GST if joint liability (1) If 2 or more entities are jointly liable to pay a net amount, amount of GST or amount of penalty under this Part, they are each liable for the whole of the amount. (2) However, any of them who has paid the amount may recover the following contribution from any other entity jointly liable to pay the amount:  where: > interest means: (a) if the amount is a net amount—interest in the taxable supplies, creditable acquisitions and creditable importations from which that amount is worked out; and (b) if the amount is an amount of GST—interest in the taxable importation that gave rise to the amount; and (c) if the amount is an amount of penalty—interest in the event, or unsatisfied obligation, that gave rise to the penalty. (3) The entity entitled to the contribution: (a) may recover it as a debt in any court of competent jurisdiction; or (b) may retain or deduct it out of money in the entity’s hands that belongs to, or is payable to, the contributor.