(1) The amount of any duty paid under this Chapter by a broker in respect of a transaction made on behalf of a client (whether vendor or purchaser) is, from the time of payment of the duty to the Commissioner, a debt due to the broker from the client.
(2) Without affecting any remedy available to a broker for the recovery of debts, a broker may recover a debt created by this section by appropriating the amount out of any money held by the broker for the client.