CTHRepealedAct
Debits Tax Administration Act 1982
34Recovery of tax
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34 Recovery of tax
(1) Tax is, upon becoming due and payable under this Act, a debt due to the Commonwealth and payable to the Commissioner. (2) Any tax that is unpaid may be sued for and recovered in any court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his official name. (3) In this section, tax includes additional tax under section 17 or 36.