49
CurrentDischarge of payer’s liability to Registrar and employer’s liability to payer
Part IVCollection by deduction from salary or wages
Division 1Employer withholding
49 Discharge of payer’s liability to Registrar and employer’s liability to payer
Where an employer deducts an amount under this Part from the salary or wages of the payer of a deductible liability:
(a)
the payer is, to the extent of the amount deducted, discharged from the payer’s liability to make payments to the Registrar under or in relation to the liability, as the case requires; and
(b)
the employer is discharged from liability to pay the amount to any person other than the Registrar.
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