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Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Div 8 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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Subdiv E repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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

SECTION 222AJB EFFECT OF PAYING THE GENERAL INTEREST CHARGE  
222AJB(1)
If a person is liable to pay the general interest charge under subsection 222AJA(3) in relation to an estimate, the following are parallel liabilities :

(a) the person's liability to the general interest charge;

(b) a liability of the person to pay a general interest charge, under a corresponding provision of Division 1AAA , 3B or 4 of this Part, or Subdivision 16-B in Schedule 1 to the Taxation Administration Act 1953 , as the case requires, because the underlying liability remained undischarged;

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

(d) a liability of the person to pay interest carried by a judgment debt, to the extent that the judgment debt is based on the liability to pay the estimate or on the liability to pay the general interest charge under subsection 222AJA(3) on an unpaid amount of the estimate.

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History

S 222AJB(1)(b) amended by No 119 of 2002, No 179 of 1999, No 11 of 1999, No 47 of 1998 and No 138 of 1994.

222AJB(2)
This means that if, at a particular time, an amount is paid or applied towards discharging one of the parallel liabilities, 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.

222AJB(3)
If, because a judgment debt carries interest, section 8AAH of the Taxation Administration Act 1953 reduces the amount of a general interest charge payable as mentioned in paragraph (1)(b), the amount of the reduction is taken for the purposes of subsection (2) to have been applied towards discharging the person's liability to the charge.

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History

S 222AJB(3) substituted by No 119 of 2002 and amended by No 179 of 1999, No 47 of 1998 and No 138 of 1994.

S 222AJB inserted by No 32 of 1993.