INCOME TAX ASSESSMENT ACT 1936 - SECT 133 Master liable to pay
INCOME TAX ASSESSMENT ACT 1936 - SECT 133
Master liable to pay(1) Where the assessment is made on the agent or representative, and the tax is not paid forthwith upon receipt of notice of the assessment, the master shall be liable to pay the tax.
(2) This section shall not, so long as any tax for which the
master becomes liable under this section remains unpaid, relieve any other
person to whom the notice of assessment has been given in respect of that tax,
from liability to pay the tax remaining unpaid.