Income Tax Assessment Act 1936

Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Div 8 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. No 79 of 2010 , s 3 and Sch 1 items 62 and 66 contains the following:

62 Payment agreements  
(1)
This item applies in relation to an agreement that:

(a) was made under section 222ALA of the Income Tax Assessment Act 1936 ; and

(b) was in force just before 1 July 2010.

(2)
The agreement has effect, from 1 July 2010, as if the agreement were an arrangement made under section 255-15 in Schedule 1 to the Taxation Administration Act 1953 .
66 Inoperative provisions  
(1)
This item applies if:

(a) just before 1 July 2010, a person was liable to pay an amount to the Commissioner under:

(i) former section 220AAE , 220AAM or 220AAR of the Income Tax Assessment Act 1936 ; or

(ii) former subsection 221YHZD(1) or (1A) of that Act; or

(iii) former subsection 221YN(1) of that Act; or

(b) the Commissioner has reason to suspect that, just before 1 July 2010, a person was so liable.

(2)
Despite the repeal of Divisions 8 and 9 of Part VI of the Income Tax Assessment Act 1936 by this Schedule, but subject to item 62 of this Schedule, those Divisions continue to apply, after 1 July 2010, in relation to the liability or suspected liability, as if the repeal had not happened.

(3)
Subsection 268-90(2) in Schedule 1 to the Taxation Administration Act 1953 , as added by this Schedule, is taken to require a statutory declaration or affidavit to which that subsection applies to verify any facts:

(a) that relate to the liability, or suspected liability; and

(b) that the declaration or affidavit would have been required to verify if subsection 222AHE(4) , 222AID(4) or 222AIH(3) of the Income Tax Assessment Act 1936 , as in force just before 1 July 2010, had applied to the declaration or affidavit.

Div 8 heading substituted by No 179 of 1999, No 47 of 1998, amended by No 138 of 1994, and inserted by No 32 of 1993.

Subdiv B repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div 8 heading.

S 222AGB repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div 8 heading. S 222AGB formerly read:

SECTION 222AGB NOTICE TO PERSON LIABLE  
222AGB(1)
If the Commissioner makes an estimate, he or she must send written notice of it to the person liable or to the person's trustee.

222AGB(2)
The notice must:

(a) identify the liability to which the estimate relates; and

(b) specify the day as at which the estimate is made; and

(c) set out the amount of the estimate; and

(d) state that the amount of the estimate is due and payable; and

(e) state that if the person or the person's trustee gives the Commissioner a statutory declaration substantiating the actual unpaid amount of the liability to which the estimate relates, the estimate will be reduced accordingly; and

(ea) state that the estimate will be revoked if the person or the person's trustee gives the Commissioner a statutory declaration to the effect that, during the period concerned, the person did not:

(i) make any deductions for the purposes of Division 1AA , 2 , 3A , 3B or 4 ; or

(ii) withhold any amounts under Division 12 in Schedule 1 to the Taxation Administration Act 1953 ; or

(iii) receive any payments that gave rise to a liability under Division 13 in that Schedule; or

(iv) provide any non-cash benefits that gave rise to a liability under Division 14 in that Schedule;

as the case requires; and

(eb) state that a statutory declaration mentioned in paragraph (e) or (ea) must comply with section 222AGF ; and

(f) state the effect of section 222AGF .

 View history note

 Hide history note

History

S 222AGB(2)(e), (ea) and (eb) substituted for para (e) by No 119 of 2002.

S 222AGB(2)(e)(ii) amended by No 138 of 1994.

222AGB(3)
To avoid doubt, a single notice may relate to 2 or more estimates, but must comply with subsection (2) in relation to each of them.

S 222AGB inserted by No 32 of 1993.