92Indemnity for agent or trustee

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. Note In some corresponding payroll tax laws, this Division provides for special cases in sections 93 to 99 which do not apply in the Territory. 93 Tax not paid during lifetime 94 Payment of tax by executors or administrators 95 Assessment if no probate within 6 months of death 96 Person in receipt or control of money for absentee 97 Agent for absentee principal winding-up business 98 Recovery of tax paid on behalf of another person 99 Liquidator to give notice

Payroll Tax Act 2009 60