36Recovery of tax paid on behalf of another person

36 Recovery of tax paid on behalf of another person

(1) Every person who, under the provisions of this Act, pays any tax for or on behalf of any other person shall be entitled to recover the amount so paid from that other person as a debt, together with the costs of recovery, or to retain or deduct that amount out of any money in his hands belonging or payable to that other person. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under section 29 or Part VIII.