Joint and several liability is due and payable 14 days after the Commissioner`s written notification to the company or companies, and different companies in the group may have different due and payment dates. Ultimately, it is up to the courts to decide whether there is a reasonable allocation. In McGrath & Ors as liquidator of HIH Insurance Ltd [2009] NSWSC 1244, Barrett J. of the Nsw Supreme Court considered the issue of adequacy in the context of a tax-sharing agreement. The ATO published on Thursday 7.11.2013, Practice Statement Law Administration PS LA 2013/5, to outline the ATO`s policy on the collection of group tax debts of the main consolidated group companies, member companies and companies that have left the group. PS LA also deals with tax-sharing agreements and obligations imposed on an entity to release the group from certain liabilities. . . .