Liability of person in whose name income of another person assessed
A person in whose name the income of another person is
assessable under this Act shall be responsible, in relation to the assessment of
that income, for doing all things that are under this Act required to be done by a
person whose income is chargeable to tax, and shall be responsible for the
payment of tax so charged on him to the extent of any assets of that other person
which are in his possession on, or may come into his possession after, the date of
the service of a notice of assessment on him.
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