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Taxation Administration Act 1999
49Costs of recovery are payable to the commissioner
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49 Costs of recovery are payable to the commissioner
If an amount by way of tax, penalty tax or interest payable under a
tax law has not been paid, the person who is liable to pay that amount
is also liable to pay to the commissioner an amount equal to the costs
and expenses reasonably incurred by the commissioner in attempting
to recover the amount of tax, penalty tax or interest.