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Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Div 8 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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Subdiv G repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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S 222ALA repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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. No 79 of 2010 , s 3 and Sch 1 item 62, 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 .

S 222ALA formerly read:

SECTION 222ALA COMMISSIONER MAY MAKE AGREEMENT  
222ALA(1)
The Commissioner may make with a person a written agreement under which the person is to pay specified amounts, on specified days, for the purpose of discharging one or more specified liabilities of the person, each of which is:

(a) a liability under a remittance provision; or

(b) a liability to pay an estimate.

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History

S 222ALA(1) inserted by No 32 of 1993.

222ALA(2)
An agreement may contain other provisions.

222ALA(3)
An agreement may also provide that, if the person contravenes specified provisions of it, so much of the total of the specified amounts as remains unpaid becomes due and payable on the day of the contravention. If an agreement so provides, the specified provisions are called special conditions .

222ALA(4)
The amounts specified in an agreement are due and payable on the specified days.

222ALA(5)
However, if:

(a) a specified amount is not paid on or before the specified day; or

(b) the person contravenes a special condition;

so much of the total of the specified amounts as remains unpaid:

(c) becomes due and payable on that day, or on the day of the contravention, as the case may be; and

(d) is called the balance payable under the agreement .

222ALA(6)
Subsections (4) and (5) have effect despite Divisions 1AAA, 3B and 4 and the other provisions of this Division and Part 2-5 in Schedule 1 to the Taxation Administration Act 1953 , but are to be ignored:

(a) in calculating a penalty under any of those Divisions; and

(b) for the purposes of this Division (except this section) and Division 9 .

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History

S 222ALA(6) amended by No 179 of 1999, No 47 of 1998 and No 138 of 1994.

222ALA(7)
The Commissioner may make with a person a written agreement varying or terminating an agreement with the person that is in force under this section.

222ALA(8)
Nothing in Division 9 obliges the Commissioner to enter into an agreement with a company.

S 222ALA inserted by No 32 of 1993.