QLDIn ForceAct
Taxation Administration Act 2001
sec.53Effect of payment by garnishee
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sec.53 Effect of payment by garnishee
If the garnishee pays an amount to the commissioner under a garnishee notice, the garnishee— is taken to have acted under the authority of the taxpayer and all other persons concerned; and if the garnishee is under an obligation to pay an amount to the taxpayer—is to be taken to have satisfied the obligation to the extent of the payment.
- (a) is taken to have acted under the authority of the taxpayer and all other persons concerned; and
- (b) if the garnishee is under an obligation to pay an amount to the taxpayer—is to be taken to have satisfied the obligation to the extent of the payment.