Taxation Administration Act 1997
56Joint and several liability
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56 Joint and several liability
(1) If 2 or more persons are jointly or severally liable to pay an amount under a taxation law, the Commissioner may recover the whole of the amount from them, or any of them, or any one of them.
(2) [Section 56 Subsection (2) substituted by No. 6 of 2002, Sched. 2, Applied:30 May 2002] If 2 or more persons are jointly and severally liable to pay an amount of tax under a taxation law that is payable by any one of them, each person is also jointly and severally liable to pay –
(a) any amount payable to the Commissioner under a taxation law in relation to that amount, including any interest and penalty tax; and
(b) any costs and expenses incurred in relation to the recovery of that amount that the Commissioner is entitled to recover from any such person.
(3) [Section 56 Subsection (3) inserted by No. 6 of 2002, Sched. 2, Applied:30 May 2002] A person who pays an amount of tax in accordance with this section has rights of contribution or indemnity from the other person or persons as are just.