Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 120

120. (1) If, through the negligence of a registered tax agent, an employer
becomes liable to pay a fine or other penalty or any additional tax, the
registered tax agent is liable to pay to the employer the amount of that fine,
penalty or additional tax, and that amount may be sued for and recovered by
the employer as a debt in any court of competent jurisdiction.

(2) Nothing in this section shall exonerate the employer from his or her
liability.