(1)  If 2 or more persons are jointly or severally liable to pay an amount under a taxation law, the Commissioner may recover the whole of the amount from them, or any of them, or any one of them.

(2)  If 2 or more persons are jointly and severally liable to pay an amount of tax under a taxation law that is payable by any one of them, each person is also jointly and severally liable to pay –

(a) any amount payable to the Commissioner under a taxation law in relation to that amount, including any interest and penalty tax; and

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

(3)  A person who pays an amount of tax in accordance with this section has rights of contribution or indemnity from the other person or persons as are just.