ACTIn ForceAct
Taxation Administration Act 1999
48Tax payable to the commissioner
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48 Tax payable to the commissioner
(1) Tax that is payable is payable to the commissioner, who may recover
any amount unpaid in a court of competent jurisdiction as a debt to
the commissioner.
(2) The commissioner has the same powers and remedies in relation to
the trustee of a deceased person for the recovery of tax from the
person’s estate as the commissioner would have in relation to the
person if the person were alive.