INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 3A - Collection of tax in respect of certain payments for work  

Subdivision B - Operative provisions  

SECTION 221YHM  

221YHM   PERSONS DISCHARGED FROM LIABILITY IN RESPECT OF DEDUCTIONS  
Where a person has made a deduction from a prescribed payment and that deduction was made, or purports to have been made, for the purposes of section 221YHD or 221YHDA , the person is, by force of this section, discharged from all liability to pay or account for the deduction to any person other than the Commissioner.