Taxation Administration Act 2001
sec.45Unpaid amount under tax law is debt
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sec.45 Unpaid amount under tax law is debt
An amount payable under a tax law must be paid to the commissioner. If the whole or part of an amount payable under a tax law is not paid as required— the unpaid amount is a debt payable to the State; and the commissioner may recover the unpaid amount for the State in a court of competent jurisdiction. Subsections (1) and (2) do not apply to an amount of royalty payable under the Mineral Resources Act 1989 to a person other than the State. s 45 amd 2020 No. 30 s 121 (sec.45-ssec.1) An amount payable under a tax law must be paid to the commissioner. (sec.45-ssec.2) If the whole or part of an amount payable under a tax law is not paid as required— the unpaid amount is a debt payable to the State; and the commissioner may recover the unpaid amount for the State in a court of competent jurisdiction. (sec.45-ssec.3) Subsections (1) and (2) do not apply to an amount of royalty payable under the Mineral Resources Act 1989 to a person other than the State.
- (a) the unpaid amount is a debt payable to the State; and
- (b) the commissioner may recover the unpaid amount for the State in a court of competent jurisdiction.