S 120 repealed by No 114 of 2009, s 3 and Sch 1 item 3, effective 1 March 2010. S 120 formerly read:
SECTION 120 NEGLIGENCE OF REGISTERED TAX AGENTS
If, through the negligence of a registered tax agent, an employer becomes liable to pay a fine or other penalty or any additional tax, the registered tax agent is liable to pay to the employer the amount of that fine, penalty or additional tax, and that amount may be sued for and recovered by the employer as a debt in any court of competent jurisdiction.
Nothing in this section shall exonerate the employer from his or her liability.