88
In forceApplication
Part 8Collection and recovery of tax
Division 1Agents and trustees generally
88 Application
(1)
This Division applies to an agent of, or trustee for, an employer.
(2)
Nothing in this Division limits or otherwise affects the application of Part 5 to an agent or trustee, or 2 or more persons 1 or more of whom is an agent or trustee.
This Act’s bill:Explanatory statementSecond reading speech
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