Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 52

52 Effect of discharge of debt on garnishee notice

(1) This section applies if—

(a) the taxpayer’s debt to which the garnishee notice relates is discharged, whether completely or partly, before the date for payment of the garnishee amount; and

(b) the discharge affects the amount to be recovered from the garnishee.

(2) The commissioner must give written notice to the garnishee and the taxpayer—

(a) informing them of the extent of the discharge of the debt; and

(b) stating the amount payable under the garnishee notice is reduced accordingly; and

(c) if the taxpayer’s debt is fully discharged—withdrawing the garnishee notice.