Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 12 - Oversea ships  

SECTION 133   MASTER LIABLE TO PAY  

133(1)   [Assessments made on agent, etc]  

Where the assessment is made on the agent or representative, and the tax is not paid forthwith upon receipt of notice of the assessment, the master shall be liable to pay the tax.

133(2)   [Others still liable]  

This section shall not, so long as any tax for which the master becomes liable under this section remains unpaid, relieve any other person to whom the notice of assessment has been given in respect of that tax, from liability to pay the tax remaining unpaid.