Australian Capital Territory Numbered Acts

PAYROLL TAX AMENDMENT ACT 2008 (NO. 2 OF 2008) - SECT 15

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8     Joint and several liability of group members

    (1)     If a member of a group fails to pay an amount that the member is required to pay under this Act in relation to any period, every member of the group is liable jointly and severally to pay the amount to the commissioner.

    (2)     If 2 or more people are jointly or severally liable to pay an amount under this section, the commissioner may recover the whole of the amount from them, any of them or any 1 of them.

    (3)     If, under this section, 2 or more people are jointly and severally liable to pay an amount that is payable by any 1 of them, each person is also jointly and severally liable to pay—

        (a)     any amount payable to the commissioner under this Act or another law in relation to the amount, including interest and penalty tax; and

        (b)     any costs and expenses incurred in relation to the recovery of the amount that the commissioner is entitled to recover from the person.

    (4)     Nothing in this Act prevents a person who is jointly and severally liable to pay an amount of tax and who pays the amount to the commissioner from recovering a contribution from any other person who is liable to pay the whole or part of the amount.

    (5)     This section applies whether or not the member was an employer during the relevant period.