Part 16Transitional provisions
Miscellaneous provisions
183Recovery of payments
Any payment required by section 149 or section 157 or section 164 or section 177(2)(c) or section 178(2)(c) that is not paid in accordance with this Act may be recovered from the person liable at the suit of the Secretary in any court of competent jurisdiction.
Where any person fails wholly or in part to make any payment required by section 149 or section 157 or section 164 or section 177(2)(c) or section 178(2)(c) to be made to the Secretary by that person, an amount equal to the total for the time being unpaid to the Secretary in respect of that payment, and in respect of any judgment obtained for that payment (including any costs, fees, or expenses included in the judgment or otherwise payable by that person to the Secretary in respect of the judgment) shall be a charge on all the real and personal property of that person.
The provisions of section 169 of the Tax Administration Act 1994 (other than subsections (1) and (10)) shall, with all necessary modifications, apply in respect of any charge created by subsection (2) as if that charge were a charge created by that section and as if every reference in those provisions to the Commissioner were a reference to the Secretary.
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Repealed -
Repealed -
Repealed
Notes
- Section 183(3): amended, on , by section 445 of the Insolvency Act 2006 (2006 No 55).
- Section 183(3): amended, on (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
- Section 183(4): repealed, on , by section 445 of the Insolvency Act 2006 (2006 No 55).
- Section 183(5): repealed, on , by section 445 of the Insolvency Act 2006 (2006 No 55).
- Section 183(6): repealed, on , by section 445 of the Insolvency Act 2006 (2006 No 55).