TASIn ForceAct
Payroll Tax Act 2008
92Indemnity for agent or trustee
Start here
Get a plain-English read of 92
Turn the raw legal text into a practical explanation grounded in Payroll Tax Act 2008.
92 Indemnity for agent or trustee
(1) An agent or trustee is indemnified for all payments that the agent or trustee makes under this Act or in accordance with the requirements of the Commissioner.
(2) An agent or trustee who pays tax as agent or trustee may recover the amount paid from the person on whose behalf it was paid, or deduct it from any money in the agent's or trustee's hands belonging to that person.