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Taxation Administration Act 2007
58Joint and several liability
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58 Joint and several liability (1) If 2 or more persons are liable for tax, the liability is joint and several and the Commissioner may recover the tax from any one or more of them. (2) A person who pays tax for which another person is jointly liable has a right of contribution from the other person. (3) However, a right of contribution under subsection (2) may be altered or excluded by contract.