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Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Former Div 9 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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Subdiv B repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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S 222AOC repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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 222AOC formerly read:

SECTION 222AOC PENALTY FOR DIRECTORS IN OFFICE ON OR BEFORE DUE DATE  
222AOC(1)
If section 222AOB is not complied with on or before the due date, each person who was a director of the company at any time during the period beginning on the first deduction day and ending on the due date is liable to pay to the Commissioner, by way of penalty, an amount equal to the unpaid amount of the company's liability under a remittance provision in respect of deductions or amounts withheld:

(a) that the company has deducted for the purposes of Division 1AAA , 3B or 4 of this Act, or withheld for the purposes of Division 12 in Schedule 1 to the Taxation Administration Act 1953 (as the case requires); and

(b) whose due date is the same as the due date.

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History

S 222AOC(1) amended by No 179 of 1999, No 47 of 1998 and No 138 of 1994.

222AOC(1A)
If section 222AOBAA is not complied with before the end of the payment day, each person who is a director of the company on the payment day is liable to pay to the Commissioner, by way of penalty, an amount equal to the unpaid amount or amounts that the company is required to pay under section 13-5 in Schedule 1 to the Taxation Administration Act 1953 in respect of the payment or payments relating to the payment day.

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S 222AOC(1A) inserted by No 169 of 2001.

222AOC(2)
If section 222AOBA is not complied with before the end of the benefit day, each person who is a director of the company on the benefit day is liable to pay to the Commissioner, by way of penalty, an amount equal to the unpaid amount or amounts that the company is required to pay under Subdivision 16-B in Schedule 1 to the Taxation Administration Act 1953 in respect of the benefit or benefits provided on the benefit day.

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History

S 222AOC(2) inserted by No 179 of 1999.

S 222AOC inserted by No 32 of 1993.