Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 4 Recovery of Pay as you go (PAYG) withholding amounts
Part 1 Main amendments
Income Tax Assessment Act 1936
4 Paragraphs 222AGA(1)(a) and (b)
Repeal the paragraphs, substitute:
(a) a person (the person liable ) has become liable under a remittance provision to pay an amount to the Commissioner; and
(b) the liability to pay that amount remains undischarged after the due date;