Australian Capital Territory Repealed Acts

This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 44

(2) On receiving a notice, the agent is, by force of this section:

        (a)     authorised and required to retain from time to time any money received by the agent on behalf of the non-resident, or so much of it as is equal to the amount payable in respect of the liability, whichever is less;

        (b)     made personally liable for the amount payable in respect of the liability, after it becomes payable, to the extent of any amount that the agent is required to retain under paragraph (a); and

        (c)     indemnified by the non-resident for all payments made on behalf of the non-resident under a tax law.

(3) For the purposes of this section:

        (a)     a person who is liable to pay money to a non-resident shall be taken to be an agent of the non-resident; and

        (b)     any money payable by a person referred to in paragraph (a) to the non-resident shall be taken to be money received by the person on behalf of the non-resident.

(4) In this section “agent”, in relation to a non-resident, means a person who has authority to receive, control or dispose of money belonging to the non-resident.

Refunds, interest or debts applied against liabilities