59Person in receipt or control of money for absentee

59 Person in receipt or control of money for absentee

(1) Every person who has the receipt, control or disposal of money belonging to an employer resident out of Australia shall, when required by the Commissioner, pay the charge due and payable by the employer. (2) Where any person pays the charge in accordance with subsection (1) he is hereby authorized to recover the amount so paid from the employer or to deduct it from any money in his hands belonging to the employer. (3) Every person specified in subsection (1):

(a) is hereby authorized and required to retain from time to time out of any money which comes to him on behalf of the employer so much as is sufficient to pay the charge which is or will become due by the employer;

(b) is hereby made personally liable for the charge payable by him on behalf of the employer to the extent of any amount which he has retained, or should have retained, under paragraph (a), but shall not be otherwise personally liable for the charge; and

(c) is hereby indemnified for all payments which he makes in pursuance of this Act or in accordance with the requirements of the Commissioner.