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;