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 221R   RECOVERY OF AMOUNTS BY COMMISSIONER  

221R(1AA)    

221R(1)   [Debt due to Commonwealth]  

An amount payable to the Commissioner under the provisions of this Division shall be a debt due to the Commonwealth and payable to the Commissioner, and may be sued for and recovered in any court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his official name.

221R(1A)   Application.  

Subsection (1) does not apply in relation to:

(a) an amount payable under this Division that becomes due and payable on or after 1 July 2000; or

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

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 .

221R(1B)    

221R(2)   [Evidence]  

In an action against a person for the recovery of an amount payable to the Commissioner under the provisions of this Division, a certificate in writing signed by the Commissioner, a Second Commissioner, a Deputy Commissioner or a prescribed delegate of the Commissioner, certifying that:

(a) the person named in the certificate is, or was, on the date specified in the certificate, a group employer, or an employer other than a group employer, as the case may be; and

(b) the sum specified in the certificate was, at the date of the certificate, due by that person to the Commonwealth in respect of amounts payable to the Commissioner under the provisions of this Division;

shall be prima facie evidence of the matters stated in the certificate.

221R(3)    

221R(4)    

221R(5)