81Joint 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 relation to any period, every member of the group is liable jointly and severally to pay the amount to the commissioner. (2) If 2 or more people are jointly or severally liable to pay an amount under this section, the commissioner may recover all of the amount from them, or any of them, or any 1 of them. (3) If, under this section, 2 or more people are jointly and severally liable to pay an amount that is payable by any 1 of them, each person is also jointly and severally liable to pay— (a) any amount payable to the commissioner under this Act or another law in relation to the amount, including any interest and penalty tax; and

Groups—miscellaneous Division 5.4 (b) any costs and expenses incurred in relation to the recovery of the amount that the commissioner is entitled to recover from the person. (4) This Act does not prevent a person who is jointly and severally liable to pay an amount of tax and who pays the amount to the commissioner from recovering a contribution from anyone else who is liable to pay all or part of the amount. (5) This section applies whether or not the person was an employer in the relevant period.