Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 45

45 Unpaid amount under tax law is debt

(1) An amount payable under a tax law must be paid to the commissioner.

(2) If the whole or part of an amount payable under a tax law is not paid as required—

(a) the unpaid amount is a debt payable to the State; and

(b) the commissioner may recover the unpaid amount for the State in a court of competent jurisdiction.

(3) Subsections (1) and (2) do not apply to an amount of royalty payable under the Mineral Resources Act 1989 to a person other than the State.