57Collection of tax from third parties

### 57 Collection of tax from third parties > > (1)  The Commissioner, by notice in writing, may require any of the following persons instead of the taxpayer to pay any unpaid tax: > > > > > > (a) a person by whom any money is due or accruing or may become due to the taxpayer; > > > > > > > (b) a person who holds or may subsequently hold money for or on account of the taxpayer; > > > > > > > (c) a person who holds or may subsequently hold money on account of some other person for payment to the taxpayer; > > > > > > > (d) a person who has authority from some other person to pay money to the taxpayer. > > > (2)  A copy of the notice is to be served on the taxpayer. > > > (3)  The amount of money required to be paid by a person under [subsection (1)](#GS57@Gs1@EN) is – > > > > > > (a) if the amount of the money held or due or authorised to be paid does not exceed the amount payable by the taxpayer to the Commissioner, all the money; or > > > > > > > (b) if the amount of the money exceeds the amount payable, sufficient money to pay the amount payable. > > > (4)  A person required to pay money under this section must pay the money to the Commissioner at whichever of the following is the later: > > > > > > (a) on receipt of the notice; > > > > > > > (b) when the money is held by the person; > > > > > > > (c) after any period the Commissioner specifies. > > > (5)  A person subject to a requirement of the Commissioner under this section must comply with the requirement. > > > > Penalty:  In the case of – > > > > > > (a) a body corporate, a fine not exceeding 100 penalty units; or > > > > > > > (b) in any other case, a fine not exceeding 20 penalty units. > > > (6)  If the whole or a part of an amount is paid by another person – > > > > > > (a) the Commissioner is to promptly notify the person to whom the notice is given of the payment; and > > > > > > > (b) the notice is taken to be amended accordingly. > > > (7)  In this section, > > > > > ***tax*** includes a judgment debt and costs in respect of such an amount.