Part 10
Automatic deductions
Automatic deductions
159Duty of payer to make deductions from money payable
Where the Commissioner has issued a deduction notice to any person, the person shall deduct from any money payable to the liable person such sum as is equal to the lesser of—
- the amount that the deduction notice requires to be so deducted at that time; or
- the amount of the money payable at that time.
Every such deduction shall be made in accordance with the deduction notice.
This section is subject to section 165.