Income Tax Assessment Act 1936

Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Former Div 9 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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.

Subdiv B repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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 9 heading.

Subdiv B heading substituted by No 179 of 1999, No 47 of 1998 and amended by No 138 of 1998.

S 222AOB repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div 9 heading. S 222AOB formerly read:

SECTION 222AOB DIRECTORS TO CAUSE COMPANY TO REMIT OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION - DEDUCTIONS AND AMOUNTS WITHHELD  
222AOB(1)
The persons who are directors of the company from time to time on or after the first deduction day must cause the company to do at least one of the following on or before the due date:

(a) comply with its obligations in relation to deductions (if any) and amounts withheld (if any) whose due date is the same as the due date;

(b) make an agreement with the Commissioner under section 222ALA in relation to the company's liability under a remittance provision in respect of such deductions (if any) and amounts withheld (if any);

(c) appoint an administrator of the company under section 436A of the Corporations Act 2001 ;

(d) begin to be wound up within the meaning of that Act.

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S 222AOB(1) amended by No 55 of 2001, No 179 of 1999, No 47 of 1998 and No 138 of 1994.

222AOB(1A)
For the purposes of paragraph (1)(a), the obligations are:

(a) to comply with Division 1AAA , 3B or 4 , as the case may be, in relation to each deduction (if any):

(i) that the company has made for the purposes of Division 1AAA , 3B or 4 ; and

(ii) whose due date is the same as the due date; and

(b) to comply with Subdivision 16-B in Schedule 1 to the Taxation Administration Act 1953 in relation to each amount that the company has withheld (if any):

(i) for the purposes of Division 12 of that Schedule; and

(ii) whose due date is the same as the due date.

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S 222AOB(1A) inserted by No 179 of 1999.

222AOB(2)
This section is complied with when:

(a) the company complies as mentioned in paragraph (1)(a); or

(b) the company makes an agreement as mentioned in paragraph (1)(b); or

(c) an administrator of the company is appointed under section 436A , 436B or 436C of the Corporations Act 2001 ; or

(d) the company begins to be wound up within the meaning of that Act;

whichever first happens, even if the directors did not cause the event to happen.

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S 222AOB(2) amended by No 55 of 2001.

222AOB(3)
If this section is not complied with on or before the due date, the persons who are directors of the company from time to time after the due date continue to be under the obligation imposed by subsection (1) until this section is complied with.

S 222AOB inserted by No 32 of 1993.