56Joint and several liability

### 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)  [*\[Section 56 Subsection (2) substituted by No. 6 of 2002, Sched. 2, Applied:30 May 2002\]*](/view/html/inforce/2002-05-30/act-2002-006#JS2@Ja2@GC4@EN) 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)  [*\[Section 56 Subsection (3) inserted by No. 6 of 2002, Sched. 2, Applied:30 May 2002\]*](/view/html/inforce/2002-05-30/act-2002-006#JS2@Ja2@GC4@EN) 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.