Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 42

Agents and trustees

42. Agents and trustees

With respect to every agent and with respect also to every trustee, the
following provisions shall apply-

   (a)  he shall be answerable as an employer for the doing of all such things
        as are required to be done by virtue of this Act or the regulations in
        respect of the payment of any wages which are subject to pay-roll tax
        under this Act.

   (b)  he shall, in respect of any such wages, make the returns and be
        chargeable with pay-roll tax thereon, but in his representative
        capacity only, and each return shall, except as otherwise provided by
        this Act, be separate and distinct from any other.

   (c)  if he is an executor or administrator, the returns shall be the same
        as far as practicable as the deceased person, if living, would have
        been liable to make.

   (d)  where as agent or trustee he pays tax, he is hereby authorized to
        recover the amount so paid from the person on whose behalf he paid it,
        or to deduct it from any money in his hands belonging to that person.



   (e)  he is hereby authorized and required to retain from time to time out
        of any money which comes to him in his representative capacity so much
        as is sufficient to pay the tax.

   (f)  he is hereby made personally liable for the tax payable if, after the
        Commissioner has required him to make a return, or while the tax
        remains unpaid, he, except with the written permission of the
        Commissioner, disposes of or parts with any fund or money which comes
        to him from or out of which tax could legally be paid, but he shall
        not be otherwise personally liable for the tax.

   (g)  he is hereby indemnified for all payments which he makes in pursuance
        of this Act or by the requirements of the Commissioner.

   (h)  for the purpose of ensuring the payment of tax the Commissioner shall
        have the same remedies against attachable property of any kind vested
        in or under the control or management or in the possession of any
        agent or trustee, as he would have against the property of any other
        person in respect of tax, and in as full and ample a manner.

        (i)    Nothing in this section limits or otherwise affects the
               application of section 9A to an agent or trustee, or 2 or more
               persons one or more of whom is an agent or trustee.