Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 47

47 Joint and several liability

(1) If 2 or more taxpayers are liable under a tax law to pay an amount, the commissioner may recover the whole or part of the amount from any 1 or more of them.

(2) Subsection (1) does not affect the right of a taxpayer who pays an amount to recover a contribution from another person jointly or severally liable for the whole or part of the amount.