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Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Div 8 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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Subdiv E repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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 61, contains the following:

61 General interest charge  
Existing charge

…

(2)
Subitem (3) and (4) apply if, just before 1 July 2010, you were liable under Subdivision E or Division 8 of Part VI of the Income Tax Assessment Act 1936 (the old Subdivision ), to pay the general interest charge on an unpaid amount of an estimate.

(3)
On 1 July 2010, the old Subdivision stops applying to the liability.

(4)
From 1 July 2010, Subdivision 268-E in Schedule 1 to the Taxation Administration Act 1953 (the new Subdivision ) applies to the liability as if:

(a) the liability remained unpaid on 1 July 2010; and

(b) so much of the charge under the old Subdivision as remained unpaid at that time:

(i) had been imposed under the new Subdivision; and

(ii) remained unpaid at that time.

Subdiv E heading substituted by No 11 of 1999.

S 222AJA 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 222AJA formerly read:

SECTION 222AJA LIABILITY TO THE GENERAL INTEREST CHARGE  
222AJA(1)
This section applies if a liability to pay an estimate remains undischarged at the end of 7 days after the Commissioner sends notice of the estimate to the person liable or to the person's trustee, unless the person liable is the Commonwealth.

222AJA(2)
The unpaid amount of the estimate, as at the end of the 7 days, continues to be payable and is called the principal amount .

222AJA(3)
The person is also liable to pay the general interest charge on the unpaid amount of the estimate for each day in the period that:

(a) started at the beginning of the day by which the underlying liability was due to be paid; and

(b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:

(i) the estimate;

(ii) general interest charge on any of the estimate.

Note:

The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953 .

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History

S 222AJA(3) amended by No 101 of 2006, s 3 and Sch 2 item 1033, by omitting the reference to a repealed inoperative division in the note, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 222AJA(3) amended by No 91 of 2000.

S 222AJA(3) substituted for s 222AJA(3), (4) and (5) by No 11 of 1999.

222AJA(4)
(Repealed by No 11 of 1999)

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S 222AJA(3) substituted for sec 222AJA(3), (4) and (5) by No 11 of 1999.

222AJA(5)
(Repealed by No 11 of 1999)

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History

S 222AJA(3) substituted for sec 222AJA(3), (4) and (5) by No 11 of 1999.

S 222AJA inserted by No 32 of 1993.