Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 53

53 Effect of payment by garnishee

If the garnishee pays an amount to the commissioner under a garnishee notice, the garnishee—

(a) is taken to have acted under the authority of the taxpayer and all other persons concerned; and

(b) if the garnishee is under an obligation to pay an amount to the taxpayer—is to be taken to have satisfied the obligation to the extent of the payment.