Victorian Repealed Acts

This legislation has been repealed.

Pay-roll Tax Act 1971 - SECT 43

Person in receipt or control of money for absentee

43. Person in receipt or control of money for absentee

With respect to every person who has the receipt, control or disposal of money
belonging to a person resident out of Australia, who is liable to pay tax
under this Act, the following provisions shall, subject to this Act, apply-

   (a)  he shall when required by the Commissioner pay the tax due and payable
        by the person on whose behalf he has the receipt, control or disposal
        of money.

   (b)  where he pays tax in accordance with paragraph (a) 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.

   (c)  he is hereby authorized and required to retain from time to time out
        of any money which comes to him on behalf of the person resident out
        of Australia so much as is sufficient to pay the tax which is or will
        become due by that person.

   (d)  he is hereby made personally liable for the tax payable by him on
        behalf of the person resident out of Australia after the tax becomes
        payable, or if, after the Commissioner has required him to pay the
        tax, he, except with the written permission of the Commissioner,
        disposes of or parts with any fund or money then in his possession, or
        which comes to him from or out of which the tax could legally be paid,
        but he shall not be otherwise personally liable for the tax.

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



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