164Discharge of liable person's liability to Commissioner and payer's liability to liable person

1. Where a payer deducts an amount under this Part from any money payable to a liable person,—

2. the liable person is, to the extent of the amount deducted, discharged from the liable person's liability to make payments to the Commissioner under the liability; and
3. the payer is discharged from liability to pay the amount to any person other than the Commissioner.