Commonwealth Consolidated Acts Commonwealth Consolidated Acts The insured person and any person in Australia acting on behalf
of the insurer shall be the agents of the insurer, and shall be jointly and
severally liable as such for all purposes of this Act. If either of those
persons pays or credits to the insurer any amount in respect of the
insurance contract before arrangements have been made to the satisfaction of
the Commissioner for the payment of any income tax which has been or may be
assessed under this Division in respect of that amount, that person
shall be personally liable to pay that tax.