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Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Div 8 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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Subdiv C repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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S 222AHE repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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 63, contains the following savings provision:

63 Savings - regulations relating to government bodies  
(1)
This item applies in relation to regulations:

(a) made for the purposes of paragraph 222AGF(7(c) , 222AHE(5)(c) or 222AIH(4)(c) of the Income Tax Assessment Act 1936 ; and

(b) in force just before 1 July 2010.

(2)
The regulations have effect from 1 July 2010 as if they had been made for the purposes of paragraph (b) of item 2, and item 3, of the table in subsection 268-90(3) in Schedule 1 to the Taxation Administration Act 1953 , as added by this Schedule.

S 222AHE formerly read:

SECTION 222AHE REQUIREMENTS FOR AFFIDAVIT UNDER SECTION 222AHC  
222AHE(1)
An affidavit for the purposes of section 222AHC must comply with this section.

222AHE(2)
The affidavit must be filed with the court, and a copy served on the Commissioner or Deputy Commissioner, as the case requires, within 14 days after the first day on which the person liable or the person's trustee takes a procedural step as a party to the proceedings (for example, entering an appearance, filing a notice of intention to defend, or applying to set aside judgment entered in default of appearance).

222AHE(3)
However, the court may extend the period for compliance with subsection (2).

222AHE(4)
The facts that the affidavit must verify include:

(a) the total of the deductions made for the purposes of Division 1AA , 2 , 3A , 3B or 4 , as the case requires, during the relevant period, or the fact that no deductions were so made;

(b) what has been done to comply with Division 1AAA , 3B or 4 in relation to the deductions (if any) so made;

(c) the sum of all amounts withheld under Division 12 in Schedule 1 to the Taxation Administration Act 1953 during the relevant period, or the fact that no amounts were withheld during the period;

(ca) the sum of all amounts required to be paid under Division 13 in Schedule 1 to the Taxation Administration Act 1953 during the relevant period, or the fact that no amounts were so paid during the period;

(d) the sum of all amounts required to be paid under Division 14 in Schedule 1 to the Taxation Administration Act 1953 during the relevant period, or the fact that no amounts were so paid during the period;

(e) what has been done to comply with Division 16 in Schedule 1 to the Taxation Administration Act 1953 in relation to the amounts withheld (if any) and the amounts so paid (if any);

(f) without limiting paragraphs (b) and (e), what has been done to discharge the liability to which the estimate relates.

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History

S 222AHE(4) amended by No 86 of 2000, No 179 of 1999, No 47 of 1998 and No 138 of 1994.

222AHE(5)
The affidavit must be sworn by:

(a) if the person is a company that has directors, a secretary or both - a director or secretary; or

(b) if the person is an individual - the person; or

(c) if the person is a government body - a prescribed person; or

(d) if the person consists of 2 or more persons including one or more individuals and is neither a company nor a government body - that individual or one of those individuals; or

(e) in any case - the person's trustee.

S 222AHE inserted by No 32 of 1993.