INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 5 - Collection of mining withholding tax  

SECTION 221ZE   RECOVERY OF AMOUNTS BY COMMISSIONER  

221ZE(1)    
An amount payable to the Commissioner under this Division by a person other than the Commonwealth is a debt due to the Commonwealth and payable to the Commissioner and:

(a) that amount may be sued for and recovered in a court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his official name; or

(b) a court before which proceedings are taken against that person for an offence against a provision of this Division may order that person to pay that amount to the Commissioner.

221ZE(2)   [Averment provisions]  

The provisions of section 8ZL of the Taxation Administration Act 1953 apply in proceedings for the recovery of an amount payable to the Commissioner under this Division in like manner as those provisions apply in relation to a prosecution for a prescribed taxation offence within the meaning of Part III of that Act.

221ZE(3)   Application.  

This section applies or has effect as follows:

(a) subsection (1), to the extent of its operation apart from paragraph (1)(b), does not apply in relation to an amount that becomes due and payable on or after 1 July 2000;

(b) an averment must not be made because of the operation of subsection (2) on or after 1 July 2000.

Note:

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