STATE PENALTIES ENFORCEMENT ACT 1999 - SECT 86
Payment by trustees of deducted amounts
STATE PENALTIES ENFORCEMENT ACT 1999 - SECT 86
Payment by trustees of deducted amounts
(1) This section applies if— (a) an amount is payable to the registrar by an
employer; and
(b) the property of the employer has become vested in, or the
control of the property of the employer has passed to, a trustee.
(2) The
trustee is liable to pay the amount to the registrar.
