Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 3.15

Your main obligations under the income tax law, other than as a taxpayer are:
. in certain situations, to deduct from money you owe to another person, and
to remit to the Commissioner, instalments of income tax payable by that
person. See Part 4-5 (Collection of income tax instalments), starting at
section 750-1.