Taxation Administration Act 2003
Part 6Recovery of tax
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Part 6 — Recovery of tax
Division 1 — Recovery generally
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MC Recovery of unpaid tax 54
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Power of court to order payment of tax 54
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This Part applies to tax and also costs and interest 54
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Recovery in cases of joint liability 55
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Notice of administrator’s appointment 55
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Recovery from garnishee 55
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Recovery from partnerships 57
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Recovery from directors of body corporate 57
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Director or body corporate may apply to Supreme Court to set aside s. 67 notice 59
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Proceedings on s. 68 application where genuine dispute as to assessment of pay-roll tax 60
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On s. 68 application, court may set aside s. 67 notice etc. 60
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Effect of order setting aside s. 67 notice 61
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Dismissal of s. 68 application 61
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Order under s. 69 or 70 may be subject to conditions 61
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Costs where applicant successful 61
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Period for complying with s. 67 notice if s. 68 application made 61
Division 2 — Charges on land
76A. Terms used 62
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MC Charge on land to secure land tax 63
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MC Charge on land to secure stamp duty 65
77A. Charge on land to secure transfer duty or landholder duty 66
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Charge on subsequent mining tenement 68
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Priority of charge 69
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Certificate as to charge to secure unpaid land tax 69
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Withdrawal of memorial to be given when tax paid 70
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Memorials etc. affecting TLA land or real property, lodging etc. 71
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Memorials affecting mining tenements, lodging etc. 72
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Mortgagees to be notified if memorial registered 72
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Orders for sale of land 73
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Means of enforcement not limited to charge 75