111Commonwealth may collect money from a person who owes money to a person

111  Commonwealth may collect money from a person who owes money to a person What this clause does  (1) This clause allows the Commonwealth to collect money from a person who owes money to a person that has a levy debt. The Secretary may give direction  (2) The Secretary may direct a person (the third party) who owes, or may later owe, money (the available money) to the person to pay some or all of the available money to the Commonwealth in accordance with the direction. The Secretary must give a copy of the direction to the person. Limit on directions  (3) The direction cannot require an amount to be paid to the Commonwealth at a time before it becomes owing by the third party to the person. Third party to comply  (4) The third party must comply with the direction. Penalty: 20 penalty units.  (5) The third party is not guilty of an offence against subclause (4) if the third party complies with the direction so far as the third party is able to do so. Note: A defendant bears an evidential burden in relation to the matter in subclause (5). See subsection 13.3(3) of the Criminal Code. Court orders  (6) If a person is convicted of an offence in relation to a refusal or failure of the third party to comply with subclause (4), the court may (in addition to imposing a penalty on the convicted person) order the convicted person to pay to the Commonwealth an amount up to the amount involved in the refusal or failure of the third party. Indemnity  (7) Any payment made by the third party under this clause is taken to have been made with the authority of the person and of all other persons concerned, and the third party is indemnified for the payment. Notice  (8) If the whole of the levy debt of the person is discharged before any payment is made by the third party, the Secretary must immediately give notice to the third party of that fact.  (9) If a part of the levy debt of the person is discharged before any payment is made by the third party, the Secretary must:  (a) immediately give notice to the third party of that fact; and  (b) make an appropriate variation to the direction; and  (c) give a copy of the varied direction to the person. When third party is taken to owe money  (10) The third party is taken to owe money to the person if:  (a) money is due or accruing by the third party to the person; or  (b) the third party holds money for or on account of the person; or  (c) the third party holds money on account of some other person for payment to the person; or  (d) the third party has authority from some other person to pay money to the person; whether or not the payment of the money to the person is dependent on a pre‑condition that has not been fulfilled.