Tasmanian Numbered Acts

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TAXATION AND RELATED LEGISLATION (MISCELLANEOUS AMENDMENTS) ACT (NO. 2) 2008 (NO. 46 OF 2008) - SECT 27

Section 39A inserted
After section 39 of the Principal Act , the following section is inserted in Part 4:

39A.     Recovery of grants and costs from third parties

(1)  The Commissioner, by notice in writing, may require any of the following persons instead of the applicant (or former applicant) for a first home owner grant to pay any amount due under section 39 :
(a) a person from whom any money is due or accruing or may become due to the applicant;
(b) a person who holds or may subsequently hold money for or on account of the applicant;
(c) a person who holds or may subsequently hold money on account of some other person for payment to the applicant;
(d) a person who has authority from some other person to pay money to the applicant.
(2)  A copy of the notice is to be served on the applicant.
(3)  The amount of money required to be paid by a person under subsection (1) is –
(a) if the amount of the money held or due or authorised to be paid does not exceed the amount payable by the applicant to the Commissioner, all the money; or
(b) if the amount of the money exceeds the amount payable, sufficient money to pay the amount payable.
(4)  A person required to pay money under this section must pay the money to the Commissioner –
(a) on receipt of the notice; or
(b) when the money is held by the person –
whichever is the later, or within any period specified by the Commissioner.
(5)  A person subject to a requirement of the Commissioner under this section must comply with the requirement.
Penalty:  In the case of –
(a) a body corporate, a fine not exceeding 100 penalty units; or
(b) in any other case, a fine not exceeding 20 penalty units.
(6)  If the whole or a part of an amount is paid by another person –
(a) the Commissioner is to promptly notify the person on whom the notice was served of the payment; and
(b) the notice is taken to be amended accordingly.


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