Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 100

100. (1) A person who has authority to receive, control or dispose of money
belonging to a non-resident who is liable to an amount of tax shall, when
required by the Commissioner by notice in writing served on the person, pay
the amount of tax and, by force of this section, is, when so required-

   (a)  authorised and required to retain from time to time any money that
        comes to the person on behalf of the non-resident or so much of it as
        is sufficient to pay the amount of tax payable by the non-resident;

   (b)  made personally liable for the amount of tax after it becomes payable
        to the extent of any amount so retained, or which should have been so
        retained, under paragraph (a); and

   (c)  indemnified for all payments that the person makes pursuant to this
        section.

(2) For the purposes of sub-section (1), a person who is liable to pay money
to a non-resident shall be deemed to be a person who has the control of money
belonging to the non-resident, and all money due by the person to the
non-resident shall be deemed to be money that comes to the person on behalf of
the non-resident.

(3) Where the Commonwealth, a State or Territory, or an authority of the
Commonwealth, a State or Territory has the receipt, control or disposal of
money belonging to a non-resident, this section (other than paragraph (1) (b)
) applies to and in relation to the Commonwealth, the State or the Territory,
or the authority of the Commonwealth, of the State or of the Territory, as the
case may be, in the same manner as it applies to and in relation to any other
person.

(4) In this section, "tax" includes additional tax under section 93 or Part
VIII.