INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AA - Reportable payments system (RPS)  

Subdivision J - Payers to have civil protection for making deductions  

SECTION 220AX  

220AX   PAYERS TO HAVE CIVIL PROTECTION FOR MAKING DEDUCTIONS  
A person is discharged from all liability to pay, or account for, a deduction to any person other than the Commissioner if:

(a) the person makes the deduction from a reportable payment; and

(b) the deduction was made, or purports to have been made, for the purposes of section 220AF .