Insolvency (Tax Priorities) Legislation Amendment Act 1993 (32 of 1993)

Part 2   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

4   Liquidators, receivers and certain agents

Section 215 of the Principal Act is amended by omitting subsection (6) and substituting the following subsection:

"(6) In this section, unless the contrary intention appears:

'tax' includes:

(a) interest under section 170AA or 207A; and

(b) additional tax under section 207 or Part VII; and

(c) an amount payable to the Commissioner under Division 1A, 1B, 1C, 2, 3, 3A, 3B, 4, 8 or 9.".