24LASES contribution is debt payable to State Revenue Commissioner

#### 24LA SES contribution is debt payable to State Revenue Commissioner 24LA SES contribution is debt payable to State Revenue Commissioner > > (1) If the whole or part of a SES contribution payable by a local council is not paid to the State Revenue Commissioner as required, the unpaid amount is recoverable by the State Revenue Commissioner as a debt in a court of competent jurisdiction. > > > (2) The applied provisions of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) apply in relation to the SES contribution payable by a local council under this Act as if Part 5A of this Act were a taxation law and the contribution were a tax payable by a council under a taxation law. > > > (3) The applied provisions of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) are the following provisions of that Act— > > > > > (a) Division 1 (Interest) of Part 5, > > > > > (b) sections 50 and 55 (which prohibit the giving of false and misleading information), > > > > > (c) Division 1 (Tax officers), Division 2 (Investigation) and Division 3 (Secrecy) of Part 9, > > > > > (d) sections 114, 115, 116, 118, 119 and 120, > > > > > (e) any provisions that are relevant to the interpretation of the above provisions. > > > (4) The applied provisions apply to an assessment made by the State Revenue Commissioner under this Act in the same way as they apply to an assessment under that Act. > > > (5) To avoid doubt, Part 10 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) does not apply to a SES contribution or to the exercise of any of the State Revenue Commissioner’s functions in respect of SES contributions (including under the applied provisions of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097)). > > **s 24LA:** Ins 2017 No 9, Sch 4.7 \[12\].