Income Tax Assessment Act 1936

Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Div 8 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. No 79 of 2010 , s 3 and Sch 1 items 62 and 66 contains the following:

62 Payment agreements  
(1)
This item applies in relation to an agreement that:

(a) was made under section 222ALA of the Income Tax Assessment Act 1936 ; and

(b) was in force just before 1 July 2010.

(2)
The agreement has effect, from 1 July 2010, as if the agreement were an arrangement made under section 255-15 in Schedule 1 to the Taxation Administration Act 1953 .
66 Inoperative provisions  
(1)
This item applies if:

(a) just before 1 July 2010, a person was liable to pay an amount to the Commissioner under:

(i) former section 220AAE , 220AAM or 220AAR of the Income Tax Assessment Act 1936 ; or

(ii) former subsection 221YHZD(1) or (1A) of that Act; or

(iii) former subsection 221YN(1) of that Act; or

(b) the Commissioner has reason to suspect that, just before 1 July 2010, a person was so liable.

(2)
Despite the repeal of Divisions 8 and 9 of Part VI of the Income Tax Assessment Act 1936 by this Schedule, but subject to item 62 of this Schedule, those Divisions continue to apply, after 1 July 2010, in relation to the liability or suspected liability, as if the repeal had not happened.

(3)
Subsection 268-90(2) in Schedule 1 to the Taxation Administration Act 1953 , as added by this Schedule, is taken to require a statutory declaration or affidavit to which that subsection applies to verify any facts:

(a) that relate to the liability, or suspected liability; and

(b) that the declaration or affidavit would have been required to verify if subsection 222AHE(4) , 222AID(4) or 222AIH(3) of the Income Tax Assessment Act 1936 , as in force just before 1 July 2010, had applied to the declaration or affidavit.

Div 8 heading substituted by No 179 of 1999, No 47 of 1998, amended by No 138 of 1994, and inserted by No 32 of 1993.

Subdiv B repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div 8 heading.

S 222AGA repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div 8 heading. No 79 of 2010 , s 3 and Sch 1 item 58 contains the following:

58 Estimates  
New estimate

(1)
Section 268-10 in Schedule 1 to the Taxation Administration Act 1953 , as added by this Schedule, applies in relation to an amount you became liable to pay to the Commissioner under section 16-70 in Schedule 1 to that Act before, on or after 1 July 2010.

Existing estimate

(2)
Subitem (3) applies to an estimate that:

(a) was made under section 222AGA of the Income Tax Assessment Act 1936 (whether or not notice of it has been sent to you or your trustee); and

(b) was in force just before 1 July 2010.

(3)
The estimate remains in force, from 1 July 2010, as if it had been made under section 268-10 in Schedule 1 to the Taxation Administration Act 1953 , as added by this Schedule.

S 222AGA formerly read:

SECTION 222AGA WHEN COMMISSIONER MAY MAKE ESTIMATE  
222AGA(1)
If the Commissioner has reason to suspect that:

(a) a person (the person liable ) has become liable under a remittance provision to pay an amount to the Commissioner; and

(b) the liability to pay that amount remains undischarged after the due date;

the Commissioner may make what he or she thinks is a reasonable estimate of the unpaid amount of that liability.

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History

S 222AGA(1) amended by No 119 of 2002 and inserted by No 32 of 1993.

222AGA(2)
In making the estimate, the Commissioner may have regard to anything he or she thinks relevant, for example, information about:

(a) amounts deducted; or

(b) amounts withheld from payments; or

(c) payments received; or

(d) non-cash benefits provided;

during a period earlier than the period in relation to which the liability arose.

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History

S 222AGA(2) substituted by No 119 of 2002 and inserted by No 32 of 1993.