ACTIn ForceAct
Taxation Administration Act 1999
48Tax payable to the commissioner
Start here
Get a plain-English read of 48
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1999.
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.