Commonwealth Consolidated Acts Commonwealth Consolidated ActsIssue of garnishee notice
(1) The Secretary may, by written notice (the garnishee notice ) to any of the following people (the garnishee ), require the garnishee to pay the Commonwealth the amount covered by subsection (2) in relation to a debt (the original debt ) that is recoverable by the Commonwealth under this Act from a person (the original debtor ):
(a) a person by whom any money is due or accruing, or may become due, to the original debtor;
(b) a person who holds or may later hold money for or on account of the original debtor;
(c) a person who holds or may later hold money on account of some other person for payment to the original debtor;
(d) a person who has authority from some other person to pay money to the original debtor.
Note: Subsection (3) provides that conditions on the payment of money due to the original debtor are to be ignored for the purposes of this section.
(2) The amount covered by this subsection is:
(a) an amount stated in the garnishee notice, not exceeding the amount of the original debt or the amount of the money referred to in paragraph (1)(a), (b), (c) or (d); or
(b) an amount stated in the garnishee notice out of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied; or
(c) the amount of a percentage stated in the garnishee notice of each payment that the garnishee becomes liable from time to time to make to the original debtor, until the original debt is satisfied.
(3) For the purposes of this section, if, apart from this subsection, money is not due or repayable on demand to the original debtor unless a condition is fulfilled, the money is taken to be due or repayable on demand, even though the condition has not been fulfilled.
Time for compliance
(4) The time for making a payment in compliance with a garnishee notice is the time stated in the notice, but not before:
(a) the money concerned becomes due or is held; or
(b) the end of 14 days after the notice is given.
(5) The Secretary must give a copy of a garnishee notice to the original debtor.