70Person in receipt or control of money for non‑resident

70 Person in receipt or control of money for non‑resident

(1) With respect to every person who has the receipt control or disposal of money belonging to a person resident out of Australia, and engaging in any transaction, act or operation in respect of goods the sale value of which is subject to tax under this Act, the following provisions shall, subject to this Act, apply: (a) He shall when required by the Commissioner pay the sales tax due and payable by the person on whose behalf he has the control, receipt or disposal of money; (b) Where he pays sales tax in accordance with the preceding paragraph he is hereby authorized to recover the amount so paid from the person on whose behalf he paid it or to deduct it from any money in his hands belonging to that person; (c) He is hereby authorized and required to retain from time to time out of any money which comes to him on behalf of the person resident out of Australia so much as is sufficient to pay the sales tax which is or will become due by that person; (d) He is hereby made personally liable for the sales tax payable by him on behalf of the person resident out of Australia after the tax becomes payable, or if, after the Commissioner has required him to pay the tax, he disposes of, or parts with, any fund or money then in his possession or which comes to him from or out of which the tax could legally be paid, but he shall not be otherwise personally liable for the tax: Provided that the Commissioner may upon application permit disposal of such fund or money or part thereof as he considers necessary. (e) He is hereby indemnified for all payments which he makes in pursuance of this Act or in accordance with the requirements of the Commissioner. (2) In subsection (1), sales tax or tax includes: (a) further tax; and (b) additional tax under section 29 or Part VIII.