36Commissioner may collect tax from person owing money to employer

#### 36 Commissioner may collect tax from person owing money to employer (1) The Commissioner may, by notice in writing (a copy of which shall be forwarded to the employer at the last place of address known to the Commissioner), require: (a) any person by whom any money is due or accruing or may become due to an employer; (b) any person who holds or may subsequently hold money for or on account of an employer; (c) any person who holds or may subsequently hold money on account of some other person for payment to an employer; or (d) any person having authority from some other person to pay money to an employer; to pay to him, forthwith upon the money becoming due or being held, or within such further time as the Commissioner, a Second Commissioner, or a Deputy Commissioner allows, the money or so much thereof as is sufficient to pay the tax due by the employer or the fines and costs (if any) imposed by a court on him in respect of an offence against this Act. (2) Any person who fails to comply with any notice under this section shall be guilty of an offence. Penalty: One hundred dollars. (3) Where any amount referred to in subsection (1) of this section is less than the amount of tax due by the employer, the person shall pay to the Commissioner in reduction of the amount of tax due the amount payable by that person to the employer. (4) Any person making any payment in pursuance of this section shall be deemed to have been acting under the authority of the employer and of all other persons concerned, and is hereby indemnified in respect of such payment. (5) If the tax due by the employer, or the fine and costs (if any) imposed by a court on him, are paid before any payment is made under a notice given in pursuance of this section, the Commissioner shall forthwith give notice to the person of the payment. (6) In this section: > tax includes further tax and additional tax chargeable under this Act, and any judgment debt and costs in respect of tax. > person includes company, partnership, Commonwealth or State Officer, and any public authority (corporate or unincorporate) of the Commonwealth or a State.