INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 3B - Collection of tax in respect of certain payments  

Subdivision B - Deductions from certain payments  

SECTION 221YHZH  

221YHZH   PERSONS DISCHARGED FROM LIABILITY IN RESPECT OF DEDUCTED AMOUNTS  
Where a person has deducted an amount from a payment and that deduction was made, or purports to have been made, for the purposes of subsection 221YHZC(1) or (1A), the person is discharged from all liability to pay or to account for the deducted amount to a person other than the Commissioner.