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Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Div 8 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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Subdiv D repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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S 222AID repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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 222AID formerly read:

SECTION 222AID REQUIREMENTS FOR AFFIDAVIT UNDER SECTION 222AIB  
222AID(1)
An affidavit for the purposes of section 222AIB must comply with this section.

222AID(2)
The affidavit must be filed with the court, and a copy served on the applicant, within 14 days after notice of the application was served on the company.

222AID(3)
However, the court may extend the period for compliance with subsection (2).

222AID(4)
The facts that the affidavit must verify in relation to a liability to which an estimate relates include:

(a) the deductions made for the purposes of Division 1AA , 2 , 3A , 3B or 4 , as the case requires, during the relevant period, or the fact that no deductions were so made;

(b) what has been done to comply with Division 1AAA , 3B or 4 in relation to the deductions (if any) so made;

(c) the sum of all amounts withheld under Division 12 in Schedule 1 to the Taxation Administration Act 1953 during the relevant period, or the fact that no amounts were withheld during the period;

(ca) the sum of all amounts required to be paid under Division 13 in Schedule 1 to the Taxation Administration Act 1953 during the relevant period, or the fact that no amounts were so paid during the period;

(d) the sum of all amounts required to be paid under Division 14 in Schedule 1 to the Taxation Administration Act 1953 during the relevant period, or the fact that no amounts were so paid during the period;

(e) what has been done to comply with Division 16 in Schedule 1 to the Taxation Administration Act 1953 in relation to the amounts withheld (if any) and the amounts so paid (if any);

(f) without limiting paragraphs (b) and (e), what has been done to discharge the liability to which the estimate relates.

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History

S 222AID(4) amended by No 86 of 2000, No 179 of 1999, No 47 of 1998 and No 138 of 1994.

222AID(5)
The affidavit must be sworn by a director, secretary or trustee of the company.

S 222AID inserted by No 32 of 1993.