41FMaking of deductions

1. Any person who makes a deduction under a deduction notice is deemed to be acting—

2. on the authority of the aided person and any other person concerned; and neither the aided person nor that other person has any claim against the third party or the Commissioner or the Crown in respect of that deduction; and
3. on behalf of the Commissioner; and, without prejudice to any other remedies against the aided person or any other person, any amount deducted must be held in trust for the Commissioner and is a debt due to the Commissioner and may be recovered in any court or tribunal of competent jurisdiction.

4. A third party must, on request, give the aided person a statement in writing of any amount deducted, and of the purpose for which the deduction was made.