CTHRepealedAct
Sales Tax Assessment Act (No. 1) 1930
30Recovery of tax
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30 Recovery of tax
(1) Tax shall be deemed when it becomes due and payable to be a debt due to the Commonwealth and payable to the Commissioner in the manner and at the place prescribed. (2) Any tax 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: (a) further tax; and (b) additional tax under section 29 or Part VIII.