Order for tax agent to account for tax
49A Order for tax agent to account for tax
If an agent of the Commissioner does not account to the Commissioner for any tax collected by the agent on the Commissioner's behalf, the Commissioner may apply to the Supreme Court for an order under this section.
An application must be accompanied by an affidavit in support.
On the application of the Commissioner, the Supreme Court may order that an agent show cause—
S. 49A(3)(a) amended by No. 6/2018 s. 68(Sch. 2 item 123.1).
why the agent should not deliver to the Commissioner an account on oath or by affirmation of all tax received by the agent; and
why that tax should not be paid to the Commissioner forthwith.
The Supreme Court may make the order absolute and enforce by attachment or otherwise the payment of any such tax that appears to be payable and the costs of the proceeding.
In this section, a reference to an agent includes a reference to the executor or administrator of an agent.
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