South Australian Consolidated Acts South Australian Consolidated Acts43—Collection of tax from third parties
(1) The Commissioner
may require any of the following persons instead of the taxpayer to pay tax
that is payable but remains unpaid:
(a) a
person from whom money is due or accruing or may become due to the taxpayer;
(b) a
person who holds or may subsequently hold money for or on account of the
taxpayer;
(c) a
person who holds or may subsequently hold money on account of some other
person for payment to the taxpayer;
(d) a
person having authority from some other person to pay money to the taxpayer.
(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 taxpayer.
(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 tax
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 taxpayer and of all other persons concerned and is
entitled to indemnity from the taxpayer 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 tax 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.
(10) In this
section—
"tax" means an amount that is assessed as being payable as tax, and includes a
judgement debt and costs in respect of such an amount.