32Commissioner may collect charge from person owing money to person liable to charge

32 Commissioner may collect charge from person owing money to person liable to charge

(1) The Commissioner may, by notice in writing (a copy of which shall be forwarded to the person liable to the charge at the last place of address known to the Commissioner), require:

(a) any person by whom any money is due or accruing or may become due to a person liable to the charge;

(b) any person who holds or may subsequently hold money for or on account of a person liable to the charge;

(c) any person who holds or may subsequently hold money on account of some other person for payment to a person liable to the charge; or

(d) any person having authority from some other person to pay money to a person liable to the charge;

to pay to him, forthwith upon the money becoming due or being held or within such further time as the Commissioner allows, the money or so much thereof as is sufficient to pay the charge due by the person liable to the charge. (2) A person shall comply with a notice given to him under this section.

Penalty: $100.

(3) Where the amount payable by the person to the person liable to the charge is less than the amount of the charge due, the person shall pay to the Commissioner in reduction of the amount of the charge due the amount payable by that person to the person liable to the charge. (4) Any person making any payment in pursuance of this section shall be deemed to have been acting under the authority of the person liable to the charge and of all other persons concerned and is hereby indemnified in respect of the payment. (5) If the charge is paid before any payment is made under a notice given in pursuance of this section, the Commissioner shall forthwith give notice to the person of the payment. (6) In this section:

charge includes any additional charge payable under this Act, any judgment debt or costs in respect of any charge, and any fine or costs imposed by a court in respect of an offence against this Act or the regulations.

person includes company, partnership, the Commonwealth, a State, and any public authority (corporate or unincorporate) of the Commonwealth or a State.

(7) Any notice to be given under this section to the Commonwealth or a State may be served upon such person as is prescribed, and any notice so served shall be deemed to have been served upon the Commonwealth or the State, as the case may be.