Section 102: Priority over tax withheld
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
102. Priority over tax withheld
(1) Notwithstanding any other enactment, tax withheld by an employer
under this Sub-part—
(a) shall be held on behalf of the Government; and
(b) shall not be subject to attachment in respect of any debt or liability
of the employer.
(2) In the event of the liquidation or bankruptcy of the employer, the
amount withheld under this Sub-part shall not form part of the estate in liquidation or bankruptcy and shall be paid in full to the Director-General before
any distribution of property is made.
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Questions this section answers
- If my employer goes bankrupt, is the tax already withheld from my pay protected from other creditors?