Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Each indirectly responsible entity (or the indirectly responsible entity, if there is only one) is liable to pay the unpaid amount.
(3) If there are 2 or more indirectly responsible entities, those entities are jointly and severally liable for the payment of the unpaid amount.
(4) Subject to subsection 789CE(1A), this section does not affect the liability of the responsible person to pay the unpaid amount.