CTHRepealedAct
Pay-roll Tax (Territories) Assessment Act 1971
28Recovery of tax
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28 Recovery of tax
(1) Any tax, when it becomes due and payable is a debt due to the Commonwealth and is payable at such place as is prescribed. (2) Any tax may be sued for and recovered in a court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his or her official name. (3) In this section, tax includes: (a) further tax; and (b) additional tax under section 27 or 42.