INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AAA - Payment of RPS, PAYE and PPS deductions to Commissioner  

Subdivision F - Recovery of amounts by Commissioner  

SECTION 220AAZA   RECOVERY OF AMOUNTS BY COMMISSIONER  

220AAZA(1)   Recoverable amount.  

In this section:

recoverable amount
means any of the following amounts:

(a) an amount payable to the Commissioner under this Division by a person other than the Commonwealth;

(b) the unpaid amount of an estimate under section 222AGA that relates to a liability under this Division;

(c) a penalty payable under Subdivision E of Division 8 in relation to such an estimate;

(d) an amount that is due and payable under an agreement under section 222ALA that relates to:

(i) a liability under this Division; or

(ii) a liability to pay an estimate relating to a liability under this Division;

even if the agreement also relates to a liability that is not of a kind referred to in subparagraph (i) or (ii);

(e) a penalty payable under Subdivision B of Division 9 in relation to a company's liability under this Division;

(f) a penalty payable under Subdivision C of Division 9 in relation to an estimate relating to a company's liability under this Division;

(g) a penalty payable under Subdivision D of Division 9 in relation to a company's liability to pay an amount of the kind mentioned in paragraph (d).

220AAZA(2)   [Debt due to Commonwealth]  

A recoverable amount is a debt due to the Commonwealth.

220AAZA(3)   [Payable to Commissioner]  

A recoverable amount is payable to the Commissioner.

220AAZA(4)   [Right of action]  

A recoverable amount may be sued for and recovered in a court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his or her official name.

220AAZA(5)   Criminal proceedings - ancillary order for payment.  

If proceedings for an offence against this Division are brought against the person by whom a recoverable amount is payable, the court before which the proceedings are brought may order the person to pay the amount to the Commissioner.

220AAZA(6)   Averments.  

The provisions of section 8ZL of the Taxation Administration Act 1953 (which deals with averments) apply in proceedings for the recovery of a recoverable amount in a corresponding way to the way in which they apply in relation to a prosecution for a prescribed taxation offence within the meaning of Part III of that Act.

220AAZA(7)   Evidentiary certificate.  

In an action for the recovery of a recoverable amount, a written certificate stating that the sum specified in the certificate was, as at the date of the certificate, due by a specified person to the Commonwealth in respect of a recoverable amount is prima facie evidence of the matters stated in the certificate. The certificate must be signed by the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner.

220AAZA(8) - (9)    

220AAZA(10)   [Matters that may be ignored]  

In making a statement (whether orally or in writing and whether or not under oath) for a purpose connected with proceedings to recover a recoverable amount from a person (the debtor ), the maker of the statement (who may be the debtor) may, in so far as the statement relates to a question about whether the debtor has a defence, ignore the possibility that a statutory declaration relating to an estimate may be given to the Commissioner, or an affidavit relating to an estimate may be filed, under Subdivision B, C or D of Division 8 .

220AAZA(11)   Interpretation.  

An expression used in paragraphs (1)(b) to (g) has the same meaning as in Division 8 .

220AAZA(12)   Application.  

This section applies or has effect as follows:

(a) subsections (2), (3) and (4) do not apply in relation to a recoverable amount that becomes due and payable on or after 1 July 2000;

(b) an averment must not be made because of subsection (6) on or after 1 July 2000;

(c) a certificate must not be made under subsection (7) on or after 1 July 2000.

Note:

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