(1)  The Commissioner, by notice in writing, may require any of the following persons instead of the taxpayer to pay any unpaid tax:

(a) a person by whom any money is due or accruing or may become due to the taxpayer;

(b) a person who holds or may subsequently hold money for or on account of the taxpayer;

(c) a person who holds or may subsequently hold money on account of some other person for payment to the taxpayer;

(d) a person who has authority from some other person to pay money to the taxpayer.

(2)  A copy of the notice is to be served on the taxpayer.

(3)  The amount of money required to be paid by a person under subsection (1) is –

(a) if the amount of the money held or due or authorised to be paid does not exceed the amount payable by the taxpayer to the Commissioner, all the money; or

(b) if the amount of the money exceeds the amount payable, sufficient money to pay the amount payable.

(4)  A person required to pay money under this section must pay the money to the Commissioner at whichever of the following is the later:

(a) on receipt of the notice;

(b) when the money is held by the person;

(c) after any period the Commissioner specifies.

(5)  A person subject to a requirement of the Commissioner under this section must comply with the requirement.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 100 penalty units; or

(b) in any other case, a fine not exceeding 20 penalty units.

(6)  If the whole or a part of an amount is paid by another person –

(a) the Commissioner is to promptly notify the person to whom the notice is given of the payment; and

(b) the notice is taken to be amended accordingly.

(7)  In this section,

tax includes a judgment debt and costs in respect of such an amount.