In this section and in sections 41B to 41J, unless the context otherwise requires,—
“deduction notice means a notice issued under section 41B
“overdue amount means an amount that has become due and payable to the Commissioner and that remains unpaid; and includes—
“payment, in relation to a third party, includes payments made, or to be made, by the third party as—
“third party means the person required to make 1 or more deductions under a deduction notice.