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Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Div 8 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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Subdiv C repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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S 222AHA repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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 222AHA formerly read:

SECTION 222AHA NATURE OF LIABILITY CREATED BY NOTICE  
222AHA(1)
If the Commissioner makes an estimate and sends notice of it to the person liable or to the person's trustee, the person must pay to the Commissioner the amount of the estimate. This liability is called a liability to pay an estimate .

222AHA(2)
A liability to pay an estimate is separate and distinct from the liability to which the estimate relates. It is separate and distinct for all purposes. For example, the Commissioner may take proceedings to recover the unpaid amount of the estimate, proceedings to recover the unpaid amount of the liability to which the estimate relates, or both.

222AHA(3)
However, the following are parallel liabilities :

(a) a liability to pay an estimate;

(b) the liability to which the estimate relates;

(c) liability under a judgment, so far as it is based on a liability referred to in paragraph (a) or (b).

222AHA(4)
This means that if, at a particular time:

(a) an amount is paid or applied towards discharging one of the parallel liabilities; or

(b) because of section 222AOH or 222APG , one of the parallel liabilities is discharged to the extent of a particular amount;

each of the others that is in existence at that time is discharged to the extent of the same amount. However, this section does not discharge a liability to a greater extent than the amount of the liability.

S 222AHA inserted by No 32 of 1993.