S 110 repealed by Act No 179 of 1999, s 3 and Sch 2 item 57, effective 22 December 1999. Despite the repeal of s 110, s 110 continues to have effect in relation to an amount that was paid before 1 July 2000. S 110 formerly read:
RECOVERY OF TAX PAID ON BEHALF OF ANOTHER PERSON
A person who pays an amount of tax for or on behalf of another person may recover the amount from the other person as a debt, together with the cost of recovery, or retain or deduct the amount out of money in his or her hands belonging or payable to the other person.
In subsection (1),
includes additional tax under section