91Liability to pay tax

91 Liability to pay tax (1) An agent or trustee is personally liable for tax on the wages mentioned in section 89 if: (a) after the Commissioner has required the agent or trustee to make a return; or (b) while the tax remains unpaid;

Payroll Tax Act 2009 59 the agent or trustee, except with the written permission of the Commissioner, disposes of or parts with any fund or money which comes to the agent or trustee from or out of which tax could legally be paid. (2) Otherwise than as provided in subsection (1), the agent or trustee is not personally liable to pay the tax in a representative capacity. (3) The agent or trustee must retain from time to time out of any money which comes to the agent or trustee in a representative capacity enough to pay the tax. (4) For ensuring the payment of tax, the Commissioner has the same remedies against attachable property of any kind vested in or under the control or management or in the possession of the agent or trustee, as the Commissioner has against the property of any other person in respect of tax, and in as full and ample a manner.