#### 14‑15 Payer can recover amount paid to the Commissioner (1) The payer may recover from the recipient as a debt an amount that the payer has paid to the Commissioner under section 14‑5. (2) If the payer has paid an amount to the Commissioner under section 14‑10, the payer may: (a) if the payer has provided all of the benefit to another entity—recover the amount from that other entity as a debt; or (b) if the payer has provided a part of the benefit to another entity—recover from that other entity as a debt the corresponding proportion of the amount paid to the Commissioner. (3) If the payer can recover an amount from another entity under this section, the payer is entitled to set the amount off against debts due by the payer to the other entity.

Previous section14‑10 Dividend, interest or royalty rece14‑10 Dividend, interest or royalty received, for a foreign resident, in the form of a non‑cash benefit Next section14‑50 Object of this Subdivision14‑50 Object of this Subdivision

Section 14‑15 Payer can recover amount paid to t - Taxation Administration Act 1953 - 14‑15 Payer can recover amount paid to the Commissioner — Zoe