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Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Div 8 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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Subdiv C repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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S 222AHC repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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

SECTION 222AHC DEFENCES IN RECOVERY PROCEEDINGS  
222AHC(1)
This section has effect for the purposes of proceedings, in so far as they relate to the recovery of the unpaid amount of an estimate.

222AHC(2)
The Commissioner or Deputy Commissioner is not entitled to recover if the person liable or the person's trustee files an affidavit that complies with section 222AHE and verifies facts sufficient to prove that the underlying liability never existed or has been discharged in full.

222AHC(3)
If the person liable or the person's trustee files an affidavit that complies with section 222AHE and verifies facts sufficient to prove that the unpaid amount of the underlying liability is a specified amount that is less than the unpaid amount of the estimate, the court is to enter judgment in favour of the Commissioner or Deputy Commissioner for the specified amount.

222AHC(4)
The court is to make whatever orders are necessary because of subsection (2) or (3).

222AHC(5)
If a judgment under subsection (3) is in effect, the Commissioner or a Deputy Commissioner is not entitled to recover the balance of the estimate (in the same or different proceedings or otherwise).

222AHC(6)
However, the judgment does not prevent the Commissioner or a Deputy Commissioner from recovering (in the same or different proceedings or otherwise) the amount (if any) by which the unpaid amount of the underlying liability exceeds the amount specified in the affidavit.

222AHC(7)
Except as provided in subsection (2) or (3), it is not a defence that:

(a) the underlying liability never existed or has been discharged in full; or

(b) the unpaid amount of the underlying liability is less than the unpaid amount of the estimate.

S 222AHC inserted by No 32 of 1993.