59Recovery from partnerships and other groups

59 Recovery from partnerships and other groups (1) If a tax liability is incurred by or on behalf of a partnership, the liability is joint and several and the tax may be recovered from any one or more of the partners. (2) If 2 or more persons are grouped together for the assessment of tax under a particular taxation law, a tax liability under the relevant taxation law relating to the group, or any of its members, is joint and several and the tax (including penalty tax and interest) may be recovered from any one or more persons who were members of the group when the liability was incurred.