s 53
In forceEffect of payment by garnishee
Part 4Payments and refunds of tax and other amounts
Division 5Recovery of tax and other amounts
Subdivision 2Obligations of administrators and garnishees
53 Effect of payment by garnishee
If the garnishee pays an amount to the commissioner under a garnishee notice, the garnishee—
(a)
is taken to have acted under the authority of the taxpayer and all other persons concerned; and
(b)
if the garnishee is under an obligation to pay an amount to the taxpayer—is to be taken to have satisfied the obligation to the extent of the payment.
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