New South Wales Consolidated Acts

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TAXATION ADMINISTRATION ACT 1996 - SECT 44

Unpaid tax is debt payable to Chief Commissioner

44 Unpaid tax is debt payable to Chief Commissioner

(1) If the whole or part of tax payable by a taxpayer is not paid to the Chief Commissioner as required by a notice of assessment, the amount unpaid is a debt payable to the Chief Commissioner by the taxpayer.
(2) A debt payable by a taxpayer to the Chief Commissioner under this Act is a
"tax debt" under this Act.



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