INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 7B - Tainted share capital accounts  

Subdivision D - Payment etc. of untainting tax  

SECTION 160ARDZB   RECOVERY OF TAX  

160ARDZB(1)   [Recovery of unpaid untainting tax]  

Any unpaid untainting tax may be sued for and recovered in a court of competent jurisdiction by the Commissioner suing in his or her official name.

160ARDZB(2)   Application.  

Subsection (1) does not apply in relation to any untainting tax or additional tax that becomes due and payable on or after 1 July 2000.

Note:

For provisions about collection and recovery of untainting tax and additional tax on or after 1 July 2000, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .