84Collection of duty or tax from person indebted to person liable to duty or tax

#### 84 Collection of duty or tax from person indebted to person liable to duty or tax (1) A person indebted, either alone or jointly with another person, to a person liable to duty or tax shall, when required by the Commissioner by instrument served on the person indebted, pay to the Commissioner the amount of the debt owing or accruing to the person so liable or so much of it as is sufficient to pay that duty or tax. (2) A person who fails to comply with an instrument under this section is guilty of an offence punishable on conviction by a fine not exceeding $1,000. (2AA) An offence under subsection (2) is an offence of strict liability. > Note: For strict liability, see section 6.1 of the Criminal Code. (2A) Where a person (in this subsection referred to as the convicted person) is convicted before a court of an offence against subsection (2) in relation to the refusal or failure of the convicted person or another person to comply with an instrument under this section, the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding the amount that the convicted person or the other person, as the case may be, refused or failed to pay to the Commissioner in accordance with the notice. (3) The Commissioner shall, in an instrument under this section, specify the time within which the debt owing or accruing shall be paid, not being a time before the debt becomes due. (4) The Commissioner may, in an instrument under this section, specify an amount to be paid out of each payment of the debt as it becomes due from time to time to the person liable to duty or tax until the amount of duty or tax is paid. (5) The Commissioner shall cause an instrument under this section to be served on the person indebted and a copy of the instrument to be served on the person liable to pay the duty or tax. (6) An instrument to be served under this section on the Commonwealth or a State may be served upon a person employed by the Commonwealth or by that State, as the case may be, who, by or under a law of the Commonwealth or of that State, is charged with a duty of disbursing public moneys, and an instrument so served shall be deemed, for the purposes of this section, to have been served on the Commonwealth or that State, as the case may be. (7) A payment in pursuance of an instrument served under this section shall be deemed to have been made with the authority of the person liable to duty or tax and of all other persons served with the instrument or copy of the instrument. (7A) Where: (a) money has been paid by a person to a building society in respect of the issue of shares in the capital of the society (not being shares listed for quotation on a Stock Exchange); and (b) the money has not been repaid; the money shall, for the purposes of this section, be taken: (c) in a case where the money is repayable on demand—to be due by the building society to the person; or (d) in any other case—to be money that may become due by the building society to the person. (7B) Where, but for this subsection, money is not due, or repayable on demand, to a person unless a condition is fulfilled, the money shall be taken, for the purposes of this section, to be due or repayable on demand, as the case may be, to the person notwithstanding that the condition has not been fulfilled. (8) In this section: > building society means a society registered or incorporated as a building society, co‑operative housing society or other similar society under the law in force in a State. > debt, in relation to a person liable to duty or tax, means: (a) money that is due or accruing, or that may become due, to that person; (b) money that is held or is subsequently held for or on account of that person, or for or on account of another person for payment to that person; or (c) money authorized by another person to be paid to that person. > duty or tax includes: (a) an additional amount payable under section 70 or 81; (b) a judgment debt or costs in respect of: (i) duty or tax; or (ii) an additional amount payable under section 70 or 81; (c) any fine or costs imposed by a court in respect of: (i) an offence against this Act or the regulations; or (ii) any other taxation offence within the meaning of Part III of the Taxation Administration Act 1953 that relates to this Act or the regulations; and (d) any amount ordered by a court, upon the conviction of a person for an offence of a kind referred to in paragraph (c), to be paid by the person to the Commissioner. > person indebted, in relation to a person liable to duty or tax, means a person, a company, a partnership, the Commonwealth or a State or an authority or institution constituted by or under a law of the Commonwealth or a State, by whom or which a debt is owing or accruing to the person liable to duty or tax. > State includes a Territory.