65Agents and trustees

65 Agents and trustees

(1) The following provisions apply with respect to every agent and every trustee: (a) He or she is answerable as an employer for the doing of all such things as are required to be done by virtue of this Act in respect of the payment of any taxable wages. (b) He or she shall, in respect of any such wages, furnish the returns and is liable to pay tax thereon, but in his or her representative capacity only, and each return shall, except as otherwise provided by this Act, be separate and distinct from any other. (c) If he or she is an executor or administrator, the returns shall be the same, as far as practicable, as those that the deceased person, if living, would have been liable to furnish. (d) Where as agent or trustee he or she pays tax, he or she may recover the amount so paid from the person in whose behalf he or she paid it, or deduct it from any money in his or her hands belonging to that person. (e) He or she shall retain from time to time out of any money which comes to him or her in his or her representative capacity so much as is sufficient to pay the tax that is or will become due in respect of such wages. (f) He or she is personally liable for the tax payable in respect of such wages if, after the Commissioner has required him or her to furnish a return, or while the tax remains unpaid, he or she disposes of or parts with any fund or money that comes to him or her and from or out of which tax could legally be paid, but he or she is not otherwise personally liable for the tax, but the Commissioner may, upon application by the agent or trustee, permit disposal of the fund or money or such part thereof as he or she considers necessary. (g) He or she is, by force of this section, indemnified in respect of all payments that he or she makes in pursuance of this Act or the requirements of the Commissioner. (h) For the purpose of ensuring the payment of tax, the Commissioner has the same remedies against attachable property of any kind vested in, under the control or management of, or in the possession of, any agent or trustee as he or she would have against the property of any other person in respect of tax, and in as full and ample a manner. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under section 27 or 42.