90
In forceReturns by agent or trustee
Part 8Collection and recovery of tax
Division 1Agents and trustees generally
90 Returns by agent or trustee
(1)
An agent or trustee must, in respect of the wages mentioned in section 89, make the returns required under Part 7, but in a representative capacity only, and each return must, except as otherwise provided by this Act, be separate and distinct from any other.
(2)
In the case of an executor or administrator, the returns must be the same as far as practicable as the deceased person, if living, would have been liable to make.
This Act’s bill:Explanatory statementSecond reading speech
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