INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 2 - Collection by instalments of tax on persons other than companies  

SECTION 221B   ELIGIBLE LOCAL GOVERNING BODIES - WHEN RESOLUTIONS TAKE EFFECT ETC.  

221B(1)   When section applies.  

This section applies to the following unanimous resolutions made by a local governing body established by or under a law of a State or Territory:

(a) a resolution that the body be treated as an eligible local governing body for the purposes of this Division;

(b) a resolution cancelling a resolution covered by paragraph (a).

221B(2)   When resolution takes effect.  

The resolution must specify a day as the day on which the resolution takes effect. The specified day must be within the 28-day period beginning on the day after the day on which the resolution was made.

221B(3)   PAYE deductions.  

The resolution, insofar as it applies to this Division, applies in relation to salary or wages which become payable after the day on which the resolution takes effect.

221B(4)   Substantiation.  

The resolution, insofar as it applies to Subdivision F of Division 3 of Part III , applies in relation to expenses incurred after the day on which the resolution takes effect.

221B(4A)   [Application of resolution to Subdiv F]  

The resolution, insofar as it applies to Subdivision F of Division 3 of Part III in relation to expenses incurred after a particular day, also applies to Subdivision GA of that Division and Schedules 2A and 2B to this Act, and Divisions 28 and 900 of the Income Tax Assessment Act 1997 , in relation to expenses incurred after that day.

221B(4B)   [Application of resolution to Subdiv GA]  

The resolution, insofar as it applies to Subdivision GA of Division 3 of Part III and Schedules 2A and 2B, applies in relation to expenses incurred after the day on which the resolution takes effect.

221B(4C)   [Application to Div 28 and 900 of 1997 Act]  

The resolution, insofar as it applies to Subdivision GA of Division 3 of Part III and Schedules 2A and 2B in relation to expenses incurred after a particular day, also applies to Divisions 28 and 900 of the Income Tax Assessment Act 1997 in relation to expenses incurred after that day.

221B(4D)   [Extent of application to Div 28 and 900]  

The resolution, insofar as it applies to Divisions 28 and 900 of the Income Tax Assessment Act 1997 , applies in relation to expenses incurred after the day on which the resolution takes effect.

221B(5)   Lump sum payments in arrears/provisional tax.  

The resolution, insofar as it applies to Subdivision AB of Division 17 of Part III and Division 3 of this Part, applies in relation to income derived, and to other amounts paid, after the day on which the resolution takes effect.

221B(6)   Fringe benefits tax.  

The resolution, insofar as it applies to assessments under the Fringe Benefits Tax Assessment Act 1986 , applies as follows:

(a) in the case of a loan benefit - in relation to a loan made after the day on which the resolution takes effect;

(b) in the case of a housing benefit - in relation to the subsistence, after the day on which the resolution takes effect, of the housing right concerned;

(c) in the case of a residual benefit provided during a period - in relation to so much of the period as occurs after the day on which the resolution takes effect;

(d) in the case of any other benefit - in relation to a benefit provided after the day on which the resolution takes effect.

221B(7)   Subsection (6) - interpretation.  

Expressions used in subsection (6) of this section and in the Fringe Benefits Tax Assessment Act 1986 have the same meaning in that subsection as they have in that Act.

221B(8)   Income tax rates.  

The resolution, insofar as it applies for the purposes of Division 4 of Part II of the Income Tax Rates Act 1986 , applies in relation to assessable income derived after the day on which the resolution takes effect.

221B(9)   Child support.  

The resolution, insofar as it applies in relation to the Child Support (Registration and Collection) Act 1988 , applies in relation to income derived, and other amounts paid, after the day on which the resolution takes effect.

221B(10)   Resolution not affected by change in membership of body.  

The resolution continues in force in spite of a change in the membership of the local governing body.

221B(11)   Commissioner to be notified of resolution.  

The local governing body must give written notice of the resolution to the Commissioner within 7 days after the resolution was made.

221B(12)   Eligible local governing bodies to be notified in Gazette .  

If the Commissioner is notified of the resolution, the Commissioner must cause to be published in the Gazette a notice setting out:

(a) the name of the local governing body; and

(b) the day on which the resolution takes effect.