TASIn ForceAct
Monetary Penalties Enforcement Act 2005
92Payment by trustees of deducted amounts
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92 Payment by trustees of deducted amounts
(1) This section applies if –
(a) an amount is payable to the Director by an employer; and
(b) the property of the employer has become vested in, or the control of the property of the employer has passed to, a trustee.
(2) The trustee is liable to pay the amount to the Director.