Collection and recovery
When an employer fails to pay a payroll tax liability interest is accrued under the Taxation Administration Act 1996. There is also the possibility of penalties for culpable behaviour.
In addition to recovering the tax from the employer there are other ways of recovering the tax. These provisions also apply to interest and penalties:
If the employer is a member of a group all the group members are jointly and severally liable for the payroll tax liabilities of any member of the group.
If any person holds money on behalf of a liable employer, those monies can be taken by the Chief Commissioner by order to pay the debt.
If any monies are accruing to the employer from another person the Chief Commissioner can by order require that those monies be paid to him until the debt is finalised.
