INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1 - General  

SECTION 209   RECOVERY OF TAX  

209(1)   [Suit for recovery]  

Any tax unpaid may be sued for and recovered in any Court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his official name.

209(2)   [``tax'']  

In subsection (1), ``tax'' includes the general interest charge under a provision of this Act and additional tax under Part VII .

Note 1:

The general interest charge is worked out under Division 1 of Part IIA of the Taxation Administration Act 1953 .

Note 2:

Subsection 8AAB(4) of that Act lists the provisions that apply the charge.

209(3)   Application.  

This section does not apply in relation to:

(a) any tax that becomes due and payable on or after 1 July 2000; or

(b) any other amount that becomes due and payable on or after that day, and that is taken to be tax for the purposes of this section because of any provision of this or any other Act.

Example:

Subsection 160ARW(1) provides that in section 209 tax includes franking deficit tax, deficit deferral tax and franking additional tax. This section therefore does not apply in relation to any franking deficit tax, deficit deferral tax or franking additional tax that becomes due and payable on or after 1 July 2000.

Note:

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