89
In forceAgents and trustees are answerable
Part 8Collection and recovery of tax
Division 1Agents and trustees generally
89 Agents and trustees are answerable
An agent or trustee is answerable as the employer for the doing of all things that are required to be done by or under this Act in respect of the payment of any wages which are subject to payroll tax under this Act.
This Act’s bill:Explanatory memorandumSecond reading speech
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