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Taxation Administration Act 1996
44Unpaid tax is debt payable to Chief Commissioner
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#### 44 Unpaid tax is debt payable to Chief Commissioner
44 Unpaid tax is debt payable to Chief Commissioner
> > (1) If the whole or part of tax payable by a taxpayer is not paid to the Chief Commissioner as required by a notice of assessment, the amount unpaid is a debt payable to the Chief Commissioner by the taxpayer.
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> > (2) A debt payable by a taxpayer to the Chief Commissioner under this Act is a tax debt under this Act.
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> **s 44:** Am 2000 No 72, Sch 2 \[8\]. Subst 2018 No 11, Sch 3.14 \[3\].