South Australian Consolidated Acts17Q—Collection of levy from third parties
(1) The Commissioner
may require any of the following persons instead of the person in default to
pay a levy that is payable under this Division but remains unpaid (including a
judgment debt and costs in respect of such an amount):
(a) a
person from whom money is due or accruing or may become due to the person in
default;
(b) a
person who holds or may subsequently hold money for or on account of the
person in default;
(c) a
person who holds or may subsequently hold money on account of some other
person for payment to the person in default;
(d) a
person having authority from some other person to pay money to the person in
default.
(2) The Commissioner's
requirement is to be made by written notice served on the person.
(3) A copy of the
notice must also be served on the person in default.
(4) The amount that
the person is required by the notice to pay to the Commissioner is so much of
the money referred to in subsection (1) as is sufficient to pay the levy
remaining unpaid, or, if the money is insufficient, all of it.
(5) The money must be
paid to the Commissioner on receipt of the notice, or when the money is held
by the person, or after such period (if any) as may be specified by the
Commissioner, whichever is the later or latest.
(6) A person subject
to a requirement of the Commissioner under this section must comply with the
requirement.
Maximum penalty: $10 000.
(7) A person who makes
a payment in accordance with this section is to be taken to be acting under
the authority of the person in default and of all other persons concerned and
is entitled to indemnity from the person in default in respect of the payment.
(8) If, after a person
is given a notice under this section by the Commissioner, the whole or a part
of the amount that the person is required by the notice to pay to the
Commissioner is paid by another person, the Commissioner must, by written
notice, advise the person of the payment and cancel the prior notice or amend
it accordingly.
(9) An amount that is
required to be paid by a person under this section but remains unpaid may be
recovered by the Commissioner from the person as a debt.