85Person in receipt etc. of money for non‑resident

#### 85 Person in receipt etc. of money for non‑resident (1) A person resident in Australia who has authority to receive, control or dispose of money belonging to a non‑resident who is liable to duty or tax shall, when required to do so by the Commissioner by instrument served on the person resident in Australia, pay that duty or tax. (2) When so required by the Commissioner, the person resident in Australia is, by force of this section: (a) authorized and required to retain from time to time any money that comes to him on behalf of the non‑resident or so much of it as is sufficient to pay the duty or tax payable by the non‑resident; (b) made personally liable for that duty or tax after it becomes due and payable to the extent of any amount that he is required to retain under paragraph (a); and (c) indemnified for all payments that he makes in pursuance of this Act. (3) For the purposes of this section, a person who is liable to pay money to a non‑resident shall be deemed to be a person who has the control of money belonging to the non‑resident, and all moneys due by him to the non‑resident shall be deemed to be money that comes to him on behalf of the non‑resident. (4) In this section, duty or tax includes an additional amount payable under section 70 or 81.