Australian Capital Territory Numbered Acts

TAXATION ADMINISTRATION ACT 1999 (NO. 4 OF 1999) - SECT 54

(1)     The Commissioner may require any of the following persons instead of the taxpayer to pay tax that is payable but remains unpaid:

        (a)     a person from whom any money is due or accruing or may become due to the taxpayer;

        (b)     a person who holds or may subsequently hold money for or on account of the taxpayer;

        (c)     a person who holds or may subsequently hold money on account of some other person for payment to the taxpayer;

        (d)     a person having authority from some other person to pay money to the taxpayer.

(2)     The Commissioner's requirement shall be made by notice in writing to the person concerned (in this section called “the debtor”).

(3)     A copy of the notice shall be served on the taxpayer.

(4)     If the money due to the taxpayer is payable in instalments, the Commissioner may specify in the notice an amount to be paid by the debtor to the Commissioner out of each instalment.

(5)     Where, but for this subsection, money is not due or repayable on demand to the taxpayer unless a condition is fulfilled, for the purposes of this section the money is deemed to be respectively due or payable on demand even if the condition has not been fulfilled.

(6)     The amount of money required to be paid to the Commissioner is—

        (a)     if the amount of money so held or due or authorised to be paid does not exceed the amount payable by the taxpayer to the Commissioner—all the money; or

        (b)     if the amount of money exceeds the amount so payable—sufficient money to pay the amount so payable.

(7)     The money shall be paid to the Commissioner—

        (a)     on receipt of the notice;

        (b)     when the money is held by the debtor and becomes due to the taxpayer; or

        (c)     after such period (if any) as may be specified by the Commissioner;

whichever is the later.

(8)     A debtor subject to a requirement of the Commissioner under this section shall comply with the requirement.

Penalty:     50 penalty units.

(9)     Where a debtor is convicted of an offence under subsection (8) in relation to the refusal or failure of the debtor to pay an amount to the Commissioner in accordance with a notice, the court may, in addition to imposing a penalty on the debtor, order the debtor to pay to the Commissioner an additional amount not exceeding the first mentioned amount.

(10)     A debtor who makes a payment in accordance with this section is deemed to be acting under the authority of the taxpayer and of all other persons concerned and is indemnified by this section in respect of the payment.

(11)     If, after a person is given a notice under this section by the Commissioner, the whole or a part of the amount is paid by another person, the Commissioner shall promptly notify the person to whom the notice is given of the payment and the notice is deemed to be amended accordingly.

(12)     In this section—