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Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Former Div 9 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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Subdiv C repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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S 222APG repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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

SECTION 222APG EFFECT OF DIRECTOR PAYING PENALTY OR COMPANY DISCHARGING LIABILITY IN RESPECT OF ESTIMATE  
222APG(1)
If one or more persons are liable to a penalty under this Subdivision, the following are parallel liabilities :

(a) the liability of that person, or of each of those persons, to the penalty;

(b) the company's liability to pay the estimate;

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

222APG(2)
This means that if, at a particular time:

(a) an amount is paid or applied towards discharging one of the parallel liabilities; or

(b) because of section 222AHA , one of the parallel liabilities is discharged to the extent of a particular amount;

each of the others that is in existence at that time is discharged to the extent of the same amount. However, this subsection does not discharge a liability to a greater extent than the amount of the liability.

S 222APG inserted by No 32 of 1993.