92
CurrentIndemnity for agent or trustee
Part 8Collection and recovery of tax
Division 1Agents and trustees generally
92 Indemnity for agent or trustee
(1)
An agent or trustee is indemnified for all payments that the agent or trustee makes under this Act or in accordance with the requirements of the Chief Commissioner.
(2)
An agent or trustee who pays tax as agent or trustee may recover the amount paid from the person on whose behalf it was paid, or deduct it from any money in the agent’s or trustee’s hands belonging to that person.
This Act’s bill:Explanatory memorandumSecond reading speech
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