132Effect of deductions

132  Effect of deductions

  If an amount is paid to a judgment creditor after a deduction is made from the debtor’s salary on a pay day for the debtor:

 (a) an amount equal to that amount is taken to have been paid by the Commonwealth to the debtor on account of salary payable to the debtor on that pay day; and

 (b) an amount equal to that amount is taken to have been paid by the debtor to the judgment creditor for the purposes of the judgment debt.