Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The following provisions of this section apply in relation to a person (in this section referred to as the representative ) being:
(a) a person who, as agent for an employer, provides or arranges for the provision of benefits that are fringe benefits in relation to the employer;
(b) an employer in the capacity of a trustee, being an employer in relation to whom fringe benefits are provided; or
(c) a trustee in respect of the affairs of an employer where the trustee, as trustee, provides or arranges for the provision of benefits that are fringe benefits in relation to the employer.
(2) The representative:
(a) shall furnish returns in relation to the fringe benefits; and
(b) is liable to any tax payable in respect of the provision of the fringe benefits;
but only in the capacity of agent or trustee, as the case requires, and each such return shall be separate and distinct from any other return furnished or lodged by the representative.
(3) The representative is, by force of this section:
(a) authorised and required to retain from time to time any money that comes to the representative in the capacity as agent for the other person or trustee of the trust estate, or so much of it as is sufficient to pay the amount of tax;
(b) made personally liable for the amount of tax after it becomes payable to the extent of any amount that the representative is required to retain under paragraph (a); and
(c) indemnified for all payments that the representative makes pursuant to this section.
(4) For the purposes of ensuring payment of the amount of tax, the Commissioner has the same remedies against attachable property of any kind vested in, under the control or management of, or in the possession of, the representative as the Commissioner would have against the property of any other person in respect of an amount of tax payable by the other person.
(5) In this section, unless the contrary intention appears, tax includes additional tax under section 93.