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Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Div 1 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

S 219 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. S 219 formerly read:

SECTION 219 CONSOLIDATED ASSESSMENTS  
219
Where several persons are in receipt of income, or of profits or gains of a capital nature, for or on behalf of a non-resident or a person absent from Australia, the Commissioner, if it appears to him to be expedient to do so, may consolidate all or any of the assessments thereof, and declare any one of such persons to be the agent of the non-resident or absent person in respect of the consolidated assessment, and require him to pay income tax on the amount thereof, and thereupon the person so declared to be agent shall be liable to pay the tax.

S 219 amended by No 52 of 1986.

Archived:

S 220 repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 162, effective 14 September 2006. Act No 101 of 2006 , s 3 and Sch 6, contained the following saving provision:

13 Continued operation of repealed sections 216 and 220 of the Income Tax Assessment Act 1936  
13
If, just before the repeal of section 216 or 220 of the Income Tax Assessment Act 1936 by Schedule 1 to this Act, that section applied to a deceased taxpayer, the section continues so to apply in spite of the repeal.

For further application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .