Acts

166 Direct assessment or recovery not barred

CHAPTER XV

LIABILITY IN SPECIAL CASES

D.—Representative assessees - Miscellaneous provisions

Direct assessment or recovery not barred.

166. Nothing in the foregoing sections in this Chapter shall prevent either the direct assessment of the person on whose behalf or for whose benefit income therein referred to is receivable, or the recovery from such person of the tax payable in respect of such income.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.