Commentary on Sections Overview Overview Section 768: Recovery of tax where consideration receivable by person not assessed
2244.This section deals with recovery of tax where consideration is receivable by a person (B) other than the person assessed (A). It is based on section 777(8) and (13) of ICTA.
2245.Under subsection (3) A is entitled to recover from B any part of the tax which A has paid. To assist with this, A may obtain a certificate of tax paid: see the commentary on section 769.
2246.This section also includes a tie-breaker provision. This is a minor change in the law. See Change 117 in Annex 1.