Income Tax Assessment Act 1936

Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Former Div 9 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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.

Subdiv B repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div 9 heading.

Subdiv B heading substituted by No 179 of 1999, No 47 of 1998 and amended by No 138 of 1998.

S 222AOA repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div 9 heading. S 222AOA formerly read:

SECTION 222AOA APPLICATION  
222AOA(1)
This Subdivision applies if a company incorporated under the Corporations Act 2001 has:

(a) made one or more deductions having a particular due date, for the purposes of Division 1AA , 2 , 3A , 3B or 4 ; or

(b) withheld one or more amounts having a particular due date, for the purposes of Division 12 in Schedule 1 to the Taxation Administration Act 1953 ; or

(ba) received one or more alienated personal services payments on a particular day in relation to which it is required to pay an amount to the Commissioner under Division 13 in Schedule 1 to the Taxation Administration Act 1953 , and has not paid that amount or those amounts;

(c) provided one or more non-cash benefits on a particular day in relation to which it is required to pay an amount to the Commissioner under Division 14 in Schedule 1 to the Taxation Administration Act 1953 , and has not paid that amount or those amounts.

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History

S 222AOA(1) amended by No 55 of 2001, No 86 of 2000, substituted by No 179 of 1999 and amended by No 138 of 1994.

222AOA(2)
The earliest day on which the company, for the purposes of one of those Divisions (other than Division 13 or 14 in Schedule 1 to the Taxation Administration Act 1953 ):

(a) made a deduction that has that particular due date; or

(b) withheld an amount that has that particular due date;

is called the first deduction day .

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S 222AOA(2) amended by No 86 of 2000 and substituted by No 179 of 1999.

222AOA(3)
That due date is called the due date .

222AOA(4)
In this section, alienated personal services payment and non-cash benefit have the meanings given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

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History

S 222AOA(3) renumbered as (4) by Act No 57 of 2002.

S 222AOA inserted by No 32 of 1993.