ACTIn ForceAct
Taxation Administration Act 1999
56EDefence to proceeding for recovery of tax from director
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56E Defence to proceeding for recovery of tax from director
or former director
It is a defence to a proceeding for recovery of an assessment amount
from a director or former director of a corporation if the director or
former director establishes that he or she took all reasonable steps in
the circumstances to ensure that the corporation paid the assessment