SALES TAX ASSESSMENT ACT 1992 (Repealed)

COMMISSIONER MAY COLLECT MONEY FROM PERSON WHO OWES MONEY TO A TAXPAYER  

74(1) 

This section allows the Commissioner to collect money from a person who owes money to a taxpayer who has a sales tax debt.

74(2) 

The Commissioner may direct a person ( ``the third party'' ) who owes, or may later owe, money ( ``the available money'' ) to the taxpayer to pay some or all of the available money to the Commissioner in accordance with the direction. The Commissioner must send a copy of the direction to the taxpayer to the last place of address known to the Commissioner.

74(3) 

The direction cannot require an amount to be paid to the Commissioner at a time before it becomes owing by the third party to the taxpayer.

74(4) 

The third party must comply with the direction, so far as the third party is able to do so.

Penalty: $2,000.

74(5) 

If a person is convicted of an offence in relation to a refusal or failure of the third party to comply with subsection (4), the court may (in addition to imposing a penalty on the convicted person) order the convicted person to pay to the Commissioner an amount up to the amount involved in the refusal or failure of the third party.

74(6) 

Any payment made by the third party under this section is taken to have been made with the authority of the taxpayer and of all other persons concerned, and the third party is indemnified for the payment.

74(7) 

If the whole of the sales tax debt of the taxpayer is discharged before any payment is made by the third party, the Commissioner must immediately give notice to the third party of that fact.

74(8) 

The third party is taken to owe money to the taxpayer if:

(a)  money is due or accruing by the third party to the taxpayer; or

(b)  the third party holds money for or on account of the taxpayer; or

(c)  the third party holds money on account of some other person for payment to the taxpayer; or

(d)  the third party has authority from some other person to pay money to the taxpayer;

whether or not the payment of the money to the taxpayer is dependent on a pre-condition that has not been fulfilled.

74(9) 

For the purposes of this section, money that has been paid by a person to a co-operative housing society for the issue of withdrawable shares in the capital of the society, but has not been repaid, is taken to be:

(a)  if the money is repayable on demand - money due by the co-operative housing society to the person;

(b)  if the money is not repayable on demand - money that may become due by the co-operative housing society to the person.

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History

S 74(9) amended by No 44 of 1999, s 4 and Sch 6 item 142, effective 17 June 1999 by substituting ``co-operative housing society'' for ``building society'' wherever occurring.

74(10) 

In this section:

[``building society''] (Omitted by No 44 of 1999)

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History

Definition of ``building society'' omitted by No 44 of 1999, s 4 and Sch 6 item 143, effective 17 June 1999. Definition formerly read:

`building society' means a society registered or incorporated as a building society, co-operative housing society or other similar society under the law in force in a State or Territory;

``co-operative housing society'' means a society registered or incorporated as a co-operative housing society or similar society under a law of a State or Territory.

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History

Definition of ``co-operative housing society'' inserted by No 44 of 1999, s 4 and Sch 6 item 144, effective 17 June 1999.

``person'' includes:

(a)  the Commonwealth, a State or a Territory;

(b)  a public authority of the Commonwealth or of a State or Territory, whether or not the authority is incorporated;

``sales tax debt'' means any of the following amounts payable by a person (whether or not the amount has become due for payment):

(a)  sales tax;

(aa)  an amount payable under Part 7A;

(b)  penalty under Part 9 and late-payment penalty;

(c)  a judgment debt, or costs, for sales tax, penalty under Part 9 or late-payment penalty;

(d)  a fine, or costs, that a court has imposed for an offence against the sales tax law;

(e)  an amount that a court has ordered the person to pay to the Commissioner, following conviction of the person for an offence against the sales tax law.

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History

Definition of ``sales tax debt'' amended by No 16 of 1998, Sch 2 item 20, effective 16 April 1998, by inserting ``(aa) an amount payable under Part 7A;''.