New South Wales Consolidated Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[History]
[Help]
PAYROLL TAX ACT 2007 - SECT 96
Person in receipt or control of money for absentee
96 Person in receipt or control of money for absentee
(1) This section applies to a person (the
"controller" ) who has the receipt, control or disposal of money belonging to
a person resident out of Australia (the
"principal" ) if the principal is liable to pay tax under this Act.
(2) The
controller must pay the tax payable by the principal at the time, or within
the period, specified by the Chief Commissioner.
(3) A controller who pays
tax in accordance with subsection (2) may recover the amount paid from the
principal or deduct it from any money in the controller’s hands belonging to
the principal.
(4) A controller must from time to time retain out of any
money which comes to the controller on behalf of the principal so much as is
sufficient to pay the tax which is or will become due by the principal.
(5) A
controller is personally liable for the tax payable by the controller on
behalf of the principal if- (a) after the tax becomes payable, or
(b) after
the Chief Commissioner has required the controller to pay the tax,
the
controller, except with the written permission of the Chief Commissioner,
disposes of or parts with any fund or money then in the controller’s
possession, or which comes to the controller from or out of which the tax
could legally be paid.
(6) Otherwise than as provided in subsection (5), a
controller is not personally liable to pay the tax payable by the principal.
(7) A controller is indemnified for all payments which the controller makes
under this Act or in accordance with the requirements of the Chief
Commissioner.
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback