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Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Div 8 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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Subdiv D repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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S 222AIH repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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

SECTION 222AIH REQUIREMENTS FOR STATUTORY DECLARATION UNDER SECTION 222AIG  
222AIH(1)
A statutory declaration for the purposes of section 222AIG must comply with this section.

222AIH(2)
The declaration must be a statutory declaration made under the Statutory Declarations Act 1959 .

222AIH(3)
The facts that the declaration 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 222AIH(3) amended by No 86 of 2000, No 179 of 1999, No 47 of 1998 and No 138 of 1994.

222AIH(4)
The declaration must be made by:

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

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

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

(d) if the person liable 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 trustee of the person liable.

S 222AIH inserted by No 32 of 1993.