426Payments to Commissioner of Taxation

426  Payments to Commissioner of Taxation  (1) This section applies if the Commonwealth is given a notice under Subdivision 260‑A in Schedule 1 to the Taxation Administration Act 1953 in respect of a person who is entitled to compensation under this Act. Note: This means that the Commonwealth is the third party referred to in section 260‑5 of that Schedule and the person who is entitled to compensation is the debtor referred to in that section.  (2) The Commonwealth must:  (a) deduct amounts from the compensation payable to or for the benefit of the person (except compensation for costs incurred by the person); and  (b) pay the amounts deducted to the Commissioner of Taxation; in accordance with that Subdivision.