What if a real estate agent is holding funds from which fees are to be deducted?
CSA can issue a section 72A notice to a real estate agent for funds held as a deposit against the sale of a property by the child support debtor. The deposit remains the property of the purchaser until the sale of the property is finalised. Once the sale of the property is finalised, the notice will not be effective against any portion of the funds that are to be retained by the real estate agent for payment of fees due to the real estate agent under contractual arrangements existing between the agent and the child support debtor (as vendor of the property). The agent will only be required to remit to CSA any amount that would ordinarily be transferred to the child support debtor. Can a notice be issued against a Court if it holds money for the payer? CSA cannot issue a section 72A notice to a court, as a court is not a ‘person’ (Clyne v DFC of T, 83 ATC 4007). CSA cannot therefore require a court to pay any amounts lodged by the payer for bail moneys, etc. Can CSA obtain money from Ve
