92Person in receipt or control of money of non‑resident

#### 92 Person in receipt or control of money of non‑resident (1) A person who has authority to receive, control or dispose of money belonging to a non‑resident who is liable to an amount of tax or related charge shall, when required by the Commissioner by notice in writing served on the person, pay the amount of tax or charge and, by force of this section, is, when so required: (a) authorised and required to retain from time to time any money that comes to the person on behalf of the non‑resident or so much of it as is sufficient to pay the amount of tax or charge payable by the non‑resident; (b) made personally liable for the amount of tax or charge after it becomes payable to the extent of any amount so retained, or which should have been so retained, under paragraph (a); and (c) indemnified for all payments that the person makes pursuant to this section. (2) For the purposes of subsection (1), a person who is liable to pay money to a non‑resident shall be deemed to be a person who has the control of money belonging to the non‑resident, and all money due by the person to the non‑resident shall be deemed to be money that comes to the person on behalf of the non‑resident. (3) Where the Commonwealth, a State or Territory, or an authority of the Commonwealth, a State or Territory, has the receipt, control or disposal of money belonging to a non‑resident, this section (other than paragraph (1)(b)) applies to and in relation to the Commonwealth, the State or the Territory, or the authority of the Commonwealth, of the State or of the Territory, as the case may be, in the same manner as it applies to and in relation to any other person.