Wool Tax (Administration) Act 1964 (REPEALED)

Part XII - Miscellaneous  

SECTION 88 (Repealed by 101 of 2006)   Person in receipt or control of money for non-resident  

(1)    
Subject to this Act, the following provisions of this section apply with respect to every person having the receipt, control or disposal of money belonging to a non-resident who engages in any act, transaction or operation in respect of shorn wool the sale value of which is subject to tax.

(2)    
He shall, when required by the Commissioner, pay the tax due and payable by the non-resident.

(3)    
He is, by force of this section, authorized and required to retain from time to time out of any money that comes to him on behalf of the non-resident so much as is sufficient to pay the tax that is or will become due by the non-resident.

(4)    
He is, by force of this section, made personally liable for the tax payable by him on behalf of the non-resident after the tax becomes payable, or if, after the Commissioner has required him to pay the tax, he disposes of, or parts with, without the consent of the Commissioner, any money then in his possession, or that comes to him, from or out of which the tax could legally be paid, but he is not otherwise personally liable for the tax.

(5)    
He is, by force of this section, indemnified for all payments that he makes in pursuance of this Act or of any requirement of the Commissioner.

(6)    
A person who is liable to pay money to a non-resident shall be deemed to be a person having the control of money belonging to the non-resident, and all money due by him to the non-resident shall be deemed to be money that comes to him on behalf of the non-resident.

(7)    
In this section, tax includes additional tax under section 38 or 61 .