Section 10

Where several persons, being joint employers, are liable under this Act or any regulations made thereunder to pay payroll tax, those persons shall be jointly and severally so liable; but any of those persons who has paid payroll tax in respect of any payroll may recover by way of contribution from any other such persons jointly liable to pay that tax a sum which bears the same proportion to the tax as the share of the payroll which those other persons were liable to pay bears to the total amount of payroll which all such persons jointly liable to payroll tax were liable to pay.

The secretary, manager, principal officer or any director in Singapore of every company and the secretary, manager, principal officer or other officer in Singapore of every body of persons shall be answerable for doing all such acts, matters and things relating to payroll tax as are required to be done by this Act or any regulations made thereunder by that company or body of persons.

The Comptroller may by notice in writing, if he thinks it necessary, declare any person to be the agent of any employer and the person so declared to be the agent shall be the agent of the employer for the purpose of this Act, and may be required to pay any payroll tax due from any moneys which may be held by him for, or due by him to, the employer whose agent he has been declared to be.

Every person answerable under this Act for the payment of payroll tax on behalf of an employer may retain out of any money coming to his hands on behalf of the employer so much thereof as shall be sufficient to pay the tax; and he shall be and is hereby indemnified against any person whatsoever for all payments made by him under this Act or any regulations made thereunder.