Petroleum Resource Rent Tax Assessment Act 1987

RECOVERY OF TAX PAID ON BEHALF OF ANOTHER PERSON  
110(1)
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.

110(2)
In subsection (1), tax includes additional tax under section 85 or Part IX .