Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:2_165:p11
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 2 cl 165 (pt 11/11)
Character Range: 71074–72169

or deduct the amount out of money held by the person that belongs to, or is payable to, the other person.

265‑45  Right of contribution if persons are jointly liable

 (1) If 2 or more persons are jointly liable to pay an amount of a *tax‑related liability, they are each liable for the whole of the amount.

 (2) If one of the persons has paid an amount of the liability, the person may recover in a court of competent jurisdiction, as a debt, from another of those persons:
 (a) an amount equal to so much of the amount paid; and
 (b) an amount equal to so much of the costs of recovery under this section;
as the court considers just and equitable.

Subdivision 265‑B—Application of laws

Table of sections

265‑65 Non‑application of certain taxation laws
265‑70 Application of the Criminal Code

265‑65  Non‑application of certain taxation laws

  This Part does not apply in relation to a *taxation law, or a provision of a taxation law, that is prescribed by the regulations.

265‑70  Application of the Criminal Code

  The Criminal Code applies to all offences against this Part.