Victorian Current Acts Victorian Current Acts(1) The Commissioner may require any of the following persons instead of the taxpayer to pay tax that is payable but remains unpaid—
(a) a person by whom any money is due or accruing or may become due to the taxpayer;
(b) a person who holds or may subsequently hold money for or on account of the taxpayer;
(c) a person who holds or may subsequently hold money on account of some other person for payment to the taxpayer;
(d) a person having authority from some other persons to pay money to the taxpayer.
(2) The Commissioner's requirement is to be made by notice in writing.
(3) A copy of the notice must be served on the taxpayer.
(4) The amount of money required to be paid to the Commissioner is—
(a) if the amount of the money held or due or authorised to be paid does not exceed the amount payable by the taxpayer 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.
(5) The money must be paid to the Commissioner on receipt of the notice, or when the money is held by the person, or after such period (if any) as may be specified by the Commissioner, whichever is the later.
(6) A person subject to a requirement of the Commissioner under this section must comply with the requirement.
Penalty: 100 penalty units in the case of a body corporate;
20 penalty units in any other case.
Note to s. 47(6)
inserted by No. 13/2013 s. 46(2).
Note
Section 130A applies to an offence against this subsection.
(7) If, after a person is given a notice under this section by the Commissioner, the whole or a part of the amount is paid by another person, the Commissioner must promptly notify the person to whom the notice is given of the payment and the notice is taken to be amended accordingly.
(8) In this section, "tax" includes a judgment debt and costs in respect of such an amount.