/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court
Alabama

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Taxation Administration Act 1997/54

TASIn ForceAct

Taxation Administration Act 1997

54Tax payable to Commissioner

Start here

Get a plain-English read of 54

Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1997.

View in full context

### 54 Tax payable to Commissioner > Tax is payable to the Commissioner and is a debt due to the Crown.

Previous sectionPart 7Collection of tax Next section54APayment to authorised person or body

Section 54 - Taxation Administration Act 1997 - Tax payable to Commissioner — Zoe