If a tax agent receives an amount to pay a tax law liability for a taxpayer, the tax agent must pay the amount to the commissioner—
(a) for a return self assessment—(i) when lodging the return for the liability; or(ii) if the amount is received after the return for the self assessment is lodged—immediately after receiving the amount; or
(b) for a standard self assessment—(i) by the due date for the self assessment; or(ii) if the amount is received after the due date for the self assessment—immediately after receiving the amount.
Penalty—Maximum penalty—100 penalty units.