43General rule of collection by automatic withholding in case of employees

#### 43 General rule of collection by automatic withholding in case of employees (1) This section applies if: (a) an amount payable under or in relation to any of the following liabilities (the deductible liability) is due by the payer to the Commonwealth: (i) an enforceable maintenance liability; (ii) a liability to pay a child support debt; (iii) a liability to pay a child support related debt; (iv) a carer liability; and (b) the payer is an employee. > Note 1: For employee, see subsection 4(1). > Note 2: For the application of this Part to those engaged under a contract for services, see section 65AA. (2) The Registrar must, as far as practicable, collect amounts due to the Commonwealth under or in relation to the deductible liability by deduction from the salary or wages of the payer under this Part. (3) Subsection (2) does not apply in relation to a payer of an enforceable maintenance liability if, under section 44, the particulars of the entry in the Child Support Register in relation to the enforceable maintenance liability contain a statement that employer withholding does not apply in relation to the enforceable maintenance liability. > Note: If subsection (2) does not apply in relation to an enforceable maintenance liability of a payer because of this subsection, that subsection also does not apply in relation to any other deductible liability of the payer.