Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 130

130. (1) A person who pays an amount of tax for or on behalf of another person
may recover the amount from the other person as a debt, together with the cost
of recovery, or retain or deduct the amount out of money in his or her hands
belonging or payable to the other person.

(2) In sub-section (1), "tax" includes additional tax under section 93 or Part
VIII.