Income Tax Assessment Act 1936
View history note
Hide history notePart VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.
Div 1 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.
(Repealed by No 73 of 1989)
S 204A inserted by No 87 of 1978.
Archived:
S 205 to 209 repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 160, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .
(Repealed by No 39 of 1962) FORMER SECTION 213 213 TEMPORARY BUSINESS
(Repealed by No 79 of 2010 )
S 213 repealed by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 item 57 contains the following:
57 Security deposits
57
If, just before 1 July 2010, a security requirement is in force under section 213 of the
Income Tax Assessment Act 1936
, the requirement has effect, from 1 July 2010, as if it had been made under section
255-100
in Schedule
1
to the
Taxation Administration Act 1953
, as added by this Schedule.
S 213 formerly read:
Penalty for contravention of this subsection: 20 penalty units. S 213(2) amended by
No 143 of 2007
, s 3 and Sch 7 item 104, by substituting
"
20 penalty units
"
for
"
$2,000
"
in the penalty, effective 24 September 2007. S 213(2) amended by No 123 of 1984, No 108 of 1981 and No 143 of 1965.
SECTION 213 TEMPORARY BUSINESS
213(1)
Where the Commissioner has reason to believe that any person establishing or carrying on business in Australia intends to carry on that business for a limited period only, or where the Commissioner for any other reason thinks it proper so to do, he may at any time and from time to time require that person to give security by bond or deposit or otherwise to the satisfaction of the Commissioner for the due return of, and payment of income tax on, the income derived by that person.
213(2)
A person who refuses or fails to give security when required to do so under this section is guilty of an offence.
Archived:
S 214 to 218 repealed as inoperative by
No 101 of 2006
, s 3 and Sch 1 item 161, effective 14 September 2006. Act
No 101 of 2006
, s 3 and Sch 6, contained the following saving provisions:
12 Continued operation of repealed section 215 of the
Income Tax Assessment Act 1936
12
If, just before the repeal of section 215 of the
Income Tax Assessment Act 1936
by Schedule 1 to this Act, that section applied to:
(a)
a liquidator of a company that was being wound up; or
(b)
a receiver for debenture holders who had taken possession of assets of a company; or
(c)
an agent for a non-resident who had been required by the agent's principal to wind up the business or realise the assets of the principal;
the section continues so to apply in spite of the repeal.
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 .
(Repealed by No 79 of 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 .
(Repealed by No 134 of 1980)
S 221 amended by No 51 of 1973, No 50 of 1966, No 143 of 1965, No 85 of 1959, No 43 of 1954 and No 6 of 1946 and inserted by No 22 of 1942.
Archived:
Div 1AAA to 6A repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 163, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .
Note 1: S 12-150 and Subdiv 14-B have been inserted in Sch 1 of the Taxation Administration Act 1953 as a consequence of the repeal of Subdivision C of Division 3B of Part VI by the above item.
Note 2: A remade version of section 221B, which isrepealed by the above item, is included in Div 446 of Sch 1 of the Taxation Administration Act 1953 .
Note 3: A remade version of section 221YSA, which is repealed by the above item, is included in the Income Tax Assessment Act 1936 as s 128NBA .
Further application notes
The repeal of Subdivision C of Division 3B of Part VI and the insertion of section 14-55 in Schedule 1 to the Taxation Administration Act 1953 applies to the 2006/07 income year and later income years.
In relation to the repeal of s 221B, Act
No 101 of 2006
, s 3 and Sch 6, contained the following provision:
14 Resolutions to which section 221B of the
Income Tax Assessment Act 1936
applies
14
If a resolution to which section 221B of the
Income Tax Assessment Act 1936
applied was in force just before the repeal of that section by Schedule 1 to this Act, section
446-5
in Schedule
1
to the
Taxation Administration Act 1953
applies to the resolution after the repeal.
Div 7 repealed by No 11 of 1999 and substituted by No 138 of 1992.
(Repealed by No 11 of 1999)
[ CCH Note: Act No 106 of 2000, s 3 and Sch 5 item 4, provides for the amendment of s 221ZY(1) by substituting paras (a) and (b) of the definition of " FS assessment debt " . This amendment was not consolidated, as s 221ZY was repealed by No 11 of 1999.]
S 221ZY amended by No 45 of 1998, No 138 of 1994 and No 116 of 1993; substituted by No 138 of 1992.
Div 7 (inserted by No 2 of 1989) repealed by No 138 of 1992.
Div 8 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.
Div 8 heading substituted by No 179 of 1999, No 47 of 1998, amended by No 138 of 1994, and inserted by No 32 of 1993.
Subdiv A repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div 8 heading.
(Repealed by No 79 of 2010 )
Ss 222AFA repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AFA formerly read:
S 222AFA(1) amended by No 179 of 1999, No 47 of 1998 and No 138 of 1994. S 222AFA(4) amended by No 179 of 1999, No 47 of 1998 and No 138 of 1994. S 222AFA(5) amended by
No 101 of 2006
, s 3 and Sch 2 item 421, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
. S 222AFA(5) amended by No 44 of 2000, No 179 of 1999, No 47 of 1998, No 138 of 1994.
SECTION 222AFA OBJECT AND OUTLINE
222AFA(1)
The purpose of this Division is to enable the Commissioner to take prompt and effective action to recover amounts not remitted as required by Divisions 1AAA, 3B and 4 of this Act, or Part
2-5
in Schedule
1
to the
Taxation Administration Act 1953
.
222AFA(2)
It does so by empowering the Commissioner to make an estimate of the amounts, and to recover the amount of the estimate.
222AFA(3)
Although an estimate creates a liability distinct from the underlying liability to remit amounts, the person liable can ensure that the Commissioner does not keep more than those amounts.
222AFA(4)
This Division also empowers the Commissioner to agree to a person paying off over a period liabilities under:
(a)
Division
1AAA
,
3B
or
4
; or
(b)
this Division; or
(c)
Part
2-5
in Schedule
1
to the
Taxation Administration Act 1953
.
222AFA(5)
Part
4-15
in Schedule
1
to the
Taxation Administration Act 1953
provides for the recovery of amounts payable under this Division.
S 222AFA inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AFB(1) amended by No 101 of 2006 .
S 222AFB repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AFB formerly read:
"director"
Definition of
"
director
"
amended by No 55 of 2001.
SECTION 222AFB INTERPRETATION
222AFB(1)
In this Division, unless the contrary intention appears:
, in relation to a company:
(a)
means someone who is a director of the company for the purposes of the
Corporations Act 2001
; and
(b)
in the case of an unincorporated company
-
includes an officeholder of the company;
due date
, in relation to an amount required to be paid to the Commissioner under a remittance provision, means the day on, by or before which the amount must be paid to the Commissioner.
Definition of " due date " substituted by No 119 of 2002 and amended by No 170 of 1995.
"government body"
means the Commonwealth, a State, a Territory or an authority of the Commonwealth or a State or Territory;
non-cash benefit
has the same meaning as in the
Income Tax Assessment Act 1997
.
Definition of " non-cash benefit " inserted by No 119 of 2002.
person
means an entity within the meaning of the
Income Tax Assessment Act 1997
or a government body.
"relate"
, in the case of a reference to the liability to which an estimate relates, includes purport to relate;
"remittance provision"
means any of the following provisions:
(aa) (Omitted by No 47 of 1998)
(a) in former Division 1AAA - former sections 220AAE, 220AAM and 220AAR;
(b) (Omitted by No 47 of 1998)
(c) in former Division 3B - former subsections 221YHZD(1) and (1A);
(d) in former Division 4 - former subsection 221YN(1);
(e) in Schedule 1 to the Taxation Administration Act 1953 - section 16-70 .
Definition of " remittance provision " amended by No 179 of 1999, No 47 of 1998, No 170 of 1995 and No 138 of 1994.
"statutory demand"
has the same meaning as in the
Corporations Act 2001
;
Definition of " statutory demand " amended by No 55 of 2001.
"statutory minimum"
has the same meaning as in the
Corporations Act 2001
;
Definition of " statutory minimum " amended by No 55 of 2001.
"trustee"
, in relation to a person, means:
(a) a trustee (as defined in section 6 ) in whom the person's property is vested, or who has control of the person's property; and
(b) if the person is a partnership - includes someone who is a trustee of any of the partners because of paragraph (a);
Note:
Subsection (4) deals with the case where there are 2 or more trustees of a person.
"underlying liability"
, in relation to an estimate, means the liability to which the estimate relates;
"unpaid amount"
has the meaning given by section
222AFC
.
Archived:
Definition of " person " substituted by No 101 of 2006 , s 3 and Sch 2 item 422, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .
S 222AFB(1) amended by No 101 of 2006 , s 3 and Sch 2 items 423 to 428, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .
222AFB(2)
If a partnership is liable under this Division to pay an amount, the partners are jointly and severally liable to pay the amount.
222AFB(3)
Any other obligation that this Division imposes on a partnership may be discharged by any of the partners.
222AFB(4)
If there are 2 or more trustees of a person, anything this Division provides for to be done by or in relation to the person's trustee may be done by or in relation to any of them.
S 222AFB inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AFC repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AFC formerly read:
SECTION 222AFC UNPAID AMOUNT
222AFC(1)
The
unpaid amount
of a liability to pay amounts is:
(a)
if the liability remains undischarged to the extent of a particular amount
-
that amount; or
(b)
otherwise
-
a nil amount.
222AFC(2)
The
unpaid amount
of an estimate is:
(a)
if the liability to pay the estimate remains undischarged to the extent of a particular amount
-
that amount; or
(b)otherwise
-
a nil amount.
S 222AFC inserted by No 32 of 1993.
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 8 heading.
(Repealed by No 79 of 2010 )
S 222AGA repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading.
No 79 of 2010
, s 3 and Sch 1 item 58 contains the following:
58 Estimates
New estimate
(1)
Section
268-10
in Schedule
1
to the
Taxation Administration Act 1953
, as added by this Schedule, applies in relation to an amount you became liable to pay to the Commissioner under section
16-70
in Schedule
1
to that Act before, on or after 1 July 2010.
Existing estimate
(2)
Subitem (3) applies to an estimate that:
(a)
was made under section 222AGA of the
Income Tax Assessment Act 1936
(whether or not notice of it has been sent to you or your trustee); and
(b)
was in force just before 1 July 2010.
(3)
The estimate remains in force, from 1 July 2010, as if it had been made under section
268-10
in Schedule
1
to the
Taxation Administration Act 1953
, as added by this Schedule.
S 222AGA formerly read:
the Commissioner may make what he or she thinks is a reasonable estimate of the unpaid amount of that liability. S 222AGA(1) amended by No 119 of 2002 and inserted by No 32 of 1993. during a period earlier than the period in relation to which the liability arose. S 222AGA(2) substituted by No 119 of 2002 and inserted by No 32 of 1993.
SECTION 222AGA WHEN COMMISSIONER MAY MAKE ESTIMATE
222AGA(1)
If the Commissioner has reason to suspect that:
(a)
a person (the
person liable
) has become liable under a remittance provision to pay an amount to the Commissioner; and
(b)
the liability to pay that amount remains undischarged after the due date;
222AGA(2)
In making the estimate, the Commissioner may have regard to anything he or she thinks relevant, for example, information about:
(a)
amounts deducted; or
(b)
amounts withheld from payments; or
(c)
payments received; or
(d)
non-cash benefits provided;
(Repealed by No 79 of 2010 )
S 222AGB repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AGB formerly read:
S 222AGB(2)(e), (ea) and (eb) substituted for para (e) by No 119 of 2002. S 222AGB(2)(e)(ii) amended by No 138 of 1994.
SECTION 222AGB NOTICE TO PERSON LIABLE
222AGB(1)
If the Commissioner makes an estimate, he or she must send written notice of it to the person liable or to the person's trustee.
222AGB(2)
The notice must:
(a)
identify the liability to which the estimate relates; and
(b)
specify the day as at which the estimate is made; and
(c)
set out the amount of the estimate; and
(d)
state that the amount of the estimate is due and payable; and
(e)
state that if the person or the person's trustee gives the Commissioner a statutory declaration substantiating the actual unpaid amount of the liability to which the estimate relates, the estimate will be reduced accordingly; and
(ea)
state that the estimate will be revoked if the person or the person's trustee gives the Commissioner a statutory declaration to the effect that, during the period concerned, the person did not:
(i)
make any deductions for the purposes of Division
1AA
,
2
,
3A
,
3B
or
4
; or
(ii)
withhold any amounts under Division
12
in Schedule
1
to the
Taxation Administration Act 1953
; or
(iii)
receive any payments that gave rise to a liability under Division
13
in that Schedule; or
as the case requires; and
(iv)
provide any non-cash benefits that gave rise to a liability under Division
14
in that Schedule;
(eb)
state that a statutory declaration mentioned in paragraph (e) or (ea) must comply with section
222AGF
; and
(f)
state the effect of section
222AGF
.
222AGB(3)
To avoid doubt, a single notice may relate to 2 or more estimates, but must comply with subsection (2) in relation to each of them.
S 222AGB inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AGC repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AGC formerly read:
the amount of the estimate is reduced by the amount by which the unpaid amount of the estimate (immediately before the reduction) exceeds the specified amount. The effect of subsection (1) is to reduce the unpaid amount of the estimate to the specified amount. Sections
222AHD
,
222AIC
and
222AIG
also provide for the automatic reduction of an estimate.
SECTION 222AGC REDUCING AMOUNT OF ESTIMATE
222AGC(1)
If:
(a)
the Commissioner makes an estimate; and
(b)
the person liable or the person's trustee gives the Commissioner a statutory declaration that complies with section
222AGF
; and
(c)
the declaration is to the effect that a specified amount is the unpaid amount of the liability to which the estimate relates; and
(d)
the specified amount is less than the unpaid amount of the estimate;
Note 1:
Note 2:
222AGC(2)
The Commissioner may at any time reduce the amount of an estimate, but is not obliged to consider whether or not to do so.
222AGC(3)
If the Commissioner reduces under subsection (2) the amount of an estimate, he or she must send to the person liable or to the person's trustee a written notice that:
(a) identifies the liability to which the estimate relates; and
(b) sets out the reduced amount of the estimate.
The reduction takes effect when the notice is sent.
S 222AGC inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AGD repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AGD formerly read:
Sections
222AHD
,
222AIC
and
222AIG
also provide for the automatic revocation of an estimate.
SECTION 222AGD REVOKING ESTIMATE
222AGD(1)
This subsection revokes an estimate if:
(a)
the person liable or the person's trustee gives the Commissioner a statutory declaration that complies with section
222AGF
; and
(b)
the declaration is to the effect that, during the period concerned, the person did not:
(i)
make any deductions for the purposes of Division
1AA
,
2
,
3A
,
3B
or
4
; or
(ii)
withhold any amounts under Division
12
in Schedule
1
to the
Taxation Administration Act 1953
; or
(iii)
receive any payments that gave rise to a liability under Division
13
in that Schedule; or
as the case requires.
(iv)
provide any non-cash benefits that gave rise to a liability under Division
14
in that Schedule;
Note:
S 222AGD(1)(b) substituted by No 119 of 2002.
S 222AGD(1) amended by No 138 of 1994.
222AGD(2)
The Commissioner may at any time revoke an estimate, but is not obliged to consider whether or not to do so.
222AGD(3)
If the Commissioner revokes an estimate under subsection (2), he or she must send to the person liable or to the person's trustee a written notice that:
(a) identifies the liability to which the estimate relates; and
(b) states that the estimate has been revoked.
The revocation takes effect when the notice is sent.
S 222AGD inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AGE repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AGE formerly read:
SECTION 222AGE MATTERS FOR COMMISSIONER TO CONSIDER UNDER SECTIONS 222AGC AND 222AGD
222AGE
In exercising a power under subsection
222AGC(2)
or 222AGD(2), the Commissioner is to have regard to the following:
(a)
an estimate is of the unpaid amount of a liability as at a particular time;
(b)
the purpose of reducing the amount of the estimate is to bring it closer to the unpaid amount of the underlying liability as at that time, and so bring the unpaid amount of the estimate closer to the unpaid amount of the underlying liability as at the time of the reduction;
(c)
reductions in the unpaid amount of the underlying liability that happen after the time as at which the estimate was made are dealt with by section
222AHA
and so should not be taken into account in exercising such a power;
(d)
the effects of Subdivision F.
S 222AGE inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AGF repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading.
No 79 of 2010
, s 3 and Sch 1 item 63, contains the following savings provision:
63 Savings
-
regulations relating to government bodies
(1)
This item applies in relation to regulations:
(a)
made for the purposes of paragraph 222AGF(7(c),
222AHE(5)(c)
or
222AIH(4)(c)
of the
Income Tax Assessment Act 1936
; and
(b)
in force just before 1 July 2010.
(2)
The regulations have effect from 1 July 2010 as if they had been made for the purposes of paragraph (b) of item 2, and item 3, of the table in subsection
268-90(3)
in Schedule
1
to the
Taxation Administration Act 1953
, as added by this Schedule.
S 222AGF formerly read:
S 222AGF(4) substituted by No 119 of 2002 and amended by No 138 of 1994. S 222AGF(5) amended by No 119 of 2002 and substituted by No 170 of 1995.
SECTION 222AGF REQUIREMENTS FOR STATUTORY DECLARATION UNDER SECTION 222AGC OR 222AGD
222AGF(1)
This section sets out the requirements for a statutory declaration for the purposes of section
222AGC
or
222AGD
.
222AGF(2)
The declaration must be a statutory declaration made under the
Statutory Declarations Act 1959
.
222AGF(3)
It must be given to the Commissioner within 7 days, or a longer period allowed by the Commissioner, after the Commissioner sends notice of the estimate to the person liable or to the person's trustee.
222AGF(4)
The declaration must:
(a)
specify:
(i)
the total of the amounts of the deductions that the person made for the purposes of Division
1AA
,
2
,
3A
,
3B
or
4
during the period concerned; or
(ii)
the total of the amounts withheld under Division
12
in Schedule
1
to the
Taxation Administration Act 1953
during the period concerned; or
(iii)
the total of the amounts of the payments received during the period concerned that gave rise to a liability under Division
13
in that Schedule and the total of the amounts of those liabilities; or
as the case requires; or
(iv)
the total of the values of the non-cash benefits, or the amounts of the dividends, interest or royalties, provided during the period concerned that gave rise to a liability under Division
14
in that Schedule and the total of the amounts of those liabilities;
(b)
state to the effect that during the period concerned, the person did not:
(i)
make any deductions for the purposes of Division
1AA
,
2
,
3A
,
3B
or
4
; or
(ii)
withhold any amounts under Division
12
in Schedule
1
to the
Taxation Administration Act 1953
; or
(iii)
receive any payments that gave rise to a liability under Division
13
in that Schedule; or
as the case requires.
(iv)
provide any non-cash benefits that gave rise to a liability under Division
14
in that Schedule;
222AGF(5)
For each amount (if any) paid or applied for the purpose of complying with a remittance provision, the declaration must specify the amount and the day on which it was so paid, applied or spent.
222AGF(6)
The declaration must specify, as the unpaid amount of the liability to which the estimate relates, the difference between:
(a)
the total (if any) specified under paragraph (4)(a); and
(b)
the total of the amounts (if any) specified under subsection (5).
222AGF(7)
The declaration must be made by:
(a)
if the person is a company that has directors, a secretary or both
-
a director or secretary; or
(b)
if the person is an individual
-
the person; or
(c)
if the person is a government body
-
a prescribed person; or
(d)
if the person consists of 2 or more persons including one or more individuals and is neither a company nor a government body
-
that individual or one of those individuals; or
(e)
in any case
-
the person's trustee.
S 222AGF inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AGG repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AGG formerly read:
SECTION 222AGG FURTHER ESTIMATE AFTER PREVIOUS ESTIMATE REVOKED OR DISCHARGED
222AGG(1)
While an estimate is in force, the Commissioner cannot make under section
222AGA
another estimate relating to the same liability.
222AGG(2)
An estimate is in force if the Commissioner has given notice of it to the person liable or to the person's trustee and:
(a)
the estimate has not been revoked; and
(b)
the person's liability to pay the estimate has not been discharged.
S 222AGG inserted by No 32 of 1993.
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 8 heading.
(Repealed by No 79 of 2010 )
S 222AHA repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AHA formerly read:
each of the others that is in existence at that time is discharged to the extent of the same amount. However, this section does not discharge a liability to a greater extent than the amount of the liability.
SECTION 222AHA NATURE OF LIABILITY CREATED BY NOTICE
222AHA(1)
If the Commissioner makes an estimate and sends notice of it to the person liable or to the person's trustee, the person must pay to the Commissioner the amount of the estimate. This liability is called
a liability to pay an estimate
.
222AHA(2)
A liability to pay an estimate is separate and distinct from the liability to which the estimate relates. It is separate and distinct for all purposes. For example, the Commissioner may take proceedings to recover the unpaid amount of the estimate, proceedings to recover the unpaid amount of the liability to which the estimate relates, or both.
222AHA(3)
However, the following are
parallel liabilities
:
(a)
a liability to pay an estimate;
(b)
the liability to which the estimate relates;
(c)
liability under a judgment, so far as it is based on a liability referred to in paragraph (a) or (b).
222AHA(4)
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
222AOH
or
222APG
, one of the parallel liabilities is discharged to the extent of a particular amount;
S 222AHA inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AHB repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AHB formerly read:
the Commissioner must either refund the excess or:
SECTION 222AHB REFUND IF ESTIMATE EXCEEDS UNDERLYING LIABILITY
222AHB(1)
If:
(a)
an amount is paid or applied towards discharging a liability to pay an estimate; and
(b)
the amount exceeds the unpaid amount of the underlying liability as at the time (
``the liability time''
) immediately before the payment or application;
(c)
apply the excess against any liability of the person to the Commonwealth that arises under or because of an Act of which the Commissioner has the general administration; and
(d)
refund so much of the excess as is not applied under paragraph (c).
222AHB(2)
If the Commissioner refunds or applies an amount under subsection (1), he or she must also reduce the amount of the estimate by the amount by which the unpaid amount of the estimate as at the liability time exceeded the unpaid amount of the underlying liability at that time.
S 222AHB inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AHC repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AHC formerly read:
SECTION 222AHC DEFENCES IN RECOVERY PROCEEDINGS
222AHC(1)
This section has effect for the purposes of proceedings, in so far as they relate to the recovery of the unpaid amount of an estimate.
222AHC(2)
The Commissioner or Deputy Commissioner is not entitled to recover if the person liable or the person's trustee files an affidavit that complies with section
222AHE
and verifies facts sufficient to prove that the underlying liability never existed or has been discharged in full.
222AHC(3)
If the person liable or the person's trustee files an affidavit that complies with section
222AHE
and verifies facts sufficient to prove that the unpaid amount of the underlying liability is a specified amount that is less than the unpaid amount of the estimate, the court is to enter judgment in favour of the Commissioner or Deputy Commissioner for the specified amount.
222AHC(4)
The court is to make whatever orders are necessary because of subsection (2) or (3).
222AHC(5)
If a judgment under subsection (3) is in effect, the Commissioner or a Deputy Commissioner is not entitled to recover the balance of the estimate (in the same or different proceedings or otherwise).
222AHC(6)
However, the judgment does not prevent the Commissioner or a Deputy Commissioner from recovering (in the same or different proceedings or otherwise) the amount (if any) by which the unpaid amount of the underlying liability exceeds the amount specified in the affidavit.
222AHC(7)
Except as provided in subsection (2) or (3), it isnot a defence that:
(a)
the underlying liability never existed or has been discharged in full; or
(b)
the unpaid amount of the underlying liability is less than the unpaid amount of the estimate.
S 222AHC inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AHD repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AHD formerly read:
The effect of subsection (2) is to reduce to a nil amount the unpaid amount of the estimate.
SECTION 222AHD EFFECT OF AFFIDAVIT ON ESTIMATE
222AHD(1)
This subsection revokes an estimate if subsection
222AHC(2)
prevents recovery of the unpaid amount because an affidavit verifies facts sufficient to prove that the underlying liability never existed.
222AHD(2)
If subsection
222AHC(2)
prevents recovery of the unpaid amount of an estimate because an affidavit verifies facts sufficient to prove that the underlying liability has been discharged in full, the amount of the estimate is reduced by the unpaid amount of the estimate (immediately before the reduction).
Note:
222AHD(3)
While a judgment for an amount is in effect under subsection
222AHC(3)
, the amount of the estimate is reduced by the amount by which the unpaid amount of the estimate (immediately before the reduction) exceeds the first-mentioned amount.
Note:
The effect of subsection (3) is to reduce the unpaid amount of the estimate to the amount of the judgment.
S 222AHD amended by No 41 of 1998 and inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AHE repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading.
No 79 of 2010
, s 3 and Sch 1 item 63, contains the following savings provision:
63 Savings
-
regulations relating to government bodies
(1)
This item applies in relation to regulations:
(a)
made for the purposes of paragraph
222AGF(7(c)
, 222AHE(5)(c) or
222AIH(4)(c)
of the
Income Tax Assessment Act 1936
; and
(b)
in force just before 1 July 2010.
(2)
The regulations have effect from 1 July 2010 as if they had been made for the purposes of paragraph (b) of item 2, and item 3, of the table in subsection
268-90(3)
in Schedule
1
to the
Taxation Administration Act 1953
, as added by this Schedule.
S 222AHE formerly read:
S 222AHE(4) amended by No 86 of 2000, No 179 of 1999, No 47 of 1998 and No 138 of 1994.
SECTION 222AHE REQUIREMENTS FOR AFFIDAVIT UNDER SECTION 222AHC
222AHE(1)
An affidavit for the purposes of section
222AHC
must comply with this section.
222AHE(2)
The affidavit must be filed with the court, and a copy served on the Commissioner or Deputy Commissioner, as the case requires, within 14 days after the first day on which the person liable or the person's trustee takes a procedural step as a party to the proceedings (for example, entering an appearance, filing a notice of intention to defend, or applying to set aside judgment entered in default of appearance).
222AHE(3)
However, the court may extend the period for compliance with subsection (2).
222AHE(4)
The facts that the affidavit must verify include:
(a)
the total of the deductions made for the purposes of Division
1AA
,
2
,
3A
,
3B
or
4
, as the case requires, during the relevant period, or the fact that no deductions were so made;
(b)
what has been done to comply with Division
1AAA
,
3B
or
4
in relation to the deductions (if any) so made;
(c)
the sum of all amounts withheld under Division
12
in Schedule
1
to the
Taxation Administration Act 1953
during the relevant period, or the fact that no amounts were withheld during the period;
(ca)
the sum of all amounts required to be paid under Division
13
in Schedule
1
to the
Taxation Administration Act 1953
during the relevant period, or the fact that no amounts were so paid during the period;
(d)
the sum of all amounts required to be paid under Division
14
in Schedule
1
to the
Taxation Administration Act 1953
during the relevant period, or the fact that no amounts were so paid during the period;
(e)
what has been done to comply with Division
16
in Schedule
1
to the
Taxation Administration Act 1953
in relation to the amounts withheld (if any) and the amounts so paid (if any);
(f)
without limiting paragraphs (b) and (e), what has been done to discharge the liability to which the estimate relates.
222AHE(5)
The affidavit must be sworn by:
(a)
if the person is a company that has directors, a secretary or both
-
a director or secretary; or
(b)
if the person is an individual
-
the person; or
(c)
if the person is a government body
-
a prescribed person; or
(d)
if the person consists of 2 or more persons including one or more individuals and is neither a company nor a government body
-
that individual or one of those individuals; or
(e)
in any case
-
the person's trustee.
S 222AHE inserted by No 32 of 1993.
Subdiv D repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div 8 heading.
(Repealed by No 79 of 2010 )
S 222AIA repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AIA formerly read:
then:
SECTION 222AIA EFFECT ON STATUTORY DEMAND IF ESTIMATE REDUCED OR REVOKED
222AIA(1)
If:
(a)
the Commissioner serves on a company a statutory demand relating to the company's liability to pay the unpaid amount of an estimate; and
(b)
the amount of the estimate is later reduced or the estimate is later revoked;
(c)
this subsection changes the statutory demand accordingly; and
(d)
the demand is taken to have had effect (as so changed) from the time when it was served on the company.
222AIA(2)
This subsection sets aside the statutory demand if subsection (1) reduces below the statutory minimum the amount of the debt, or the total of the amounts of the debts, to which the demand relates.
S 222AIA inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AIB repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AIB formerly read:
S 222AIB(1) amended by No 119 of 2002 and No 55 of 2001.
SECTION 222AIB DEFENCES ON WINDING UP APPLICATION
222AIB(1)
This section has effect for the purposes of:
(a)
an application under section
234
,
459P
,
462
or
464
of the
Corporations Act 2001
; or
(b)
an application for leave to make an application under section
459P
of the
Corporations Act 2001
.
222AIB(2)
The court is not to presume, merely because the company has failed to comply with a statutory demand, that the company is insolvent if:
(a)
the demand relates only to a liability in respect of an estimate and the sworn amount of the liability to which the estimate relates is less than the statutory minimum; or
(b)
the demand relates only to liabilities in respect of 2 or more estimates and the total of the sworn amounts of the liabilities to which the estimates relate is less than the statutory minimum; or
(c)
the demand relates to:
(i)
one or more liabilities in respect of one or more estimates; and
and the total of:
(ii)
one or more liabilities none of which is a liability in respect of an estimate;
(iii)
the sworn amount of the liability to which the estimate relates, or the total of the sworn amounts of the liabilities to which the estimates relate, as the case may be; and
is less than the statutory minimum.
(iv)
the amount of the liability, or the total of the liabilities, referred to in subparagraph (ii);
222AIB(3)
The
sworn amount
of a liability to which an estimate relates is:
(a)
if the company has filed an affidavit that complies with section
222AID
and verifies facts sufficient to prove that the liability never existed or has been discharged in full
-
a nil amount; or
(b)
if the company has filed an affidavit that complies with section
222AID
and verifies facts sufficient to prove that the unpaid amount of the liability is a specified amount that is less than the unpaid amount of the estimate
-
the specified amount; or
(c)
otherwise
-
the unpaid amount of the estimate.
222AIB(4)
Except as provided in subsection (2), the company is not entitled to oppose the application on the ground that:
(a)
a liability to which an estimate relates never existed or has been discharged in full; or
(b)
the unpaid amount of such a liability is less than the unpaid amount of the estimate.
S 222AIB inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AIC repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AIC formerly read:
The effect is to reduce the unpaid amount of the estimate to the sworn amount of the underlying liability.
SECTION 222AIC EFFECT OF AFFIDAVIT ON ESTIMATE
222AIC
If the unpaid amount of an estimate exceeds the amount that is the sworn amount of the underlying liability for the purposes of section
222AIB
because of an affidavit filed for the purposes of that section, the amount of the estimate is reduced by the excess.
Note:
S 222AIC amended by No 119 of 2002 and inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AID repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AID formerly read:
S 222AID(4) amended by No 86 of 2000, No 179 of 1999, No 47 of 1998 and No 138 of 1994.
SECTION 222AID REQUIREMENTS FOR AFFIDAVIT UNDER SECTION 222AIB
222AID(1)
An affidavit for the purposes of section
222AIB
must comply with this section.
222AID(2)
The affidavit must be filed with the court, and a copy served on the applicant, within 14 days after notice of the application was served on the company.
222AID(3)
However, the court may extend the period for compliance with subsection (2).
222AID(4)
The facts that the affidavit must verify in relation to a liability to which an estimate relates include:
(a)
the deductions made for the purposes of Division
1AA
,
2
,
3A
,
3B
or
4
, as the case requires, during the relevant period, or the fact that no deductions were so made;
(b)
what has been done to comply with Division
1AAA
,
3B
or
4
in relation to the deductions (if any) so made;
(c)
the sum of all amounts withheld under Division
12
in Schedule 1 to the
Taxation Administration Act 1953
during the relevant period, or the fact that no amounts were withheld during the period;
(ca)
the sum of all amounts required to be paid under Division
13
in Schedule
1
to the
Taxation Administration Act 1953
during the relevant period, or the fact that no amounts were so paid during the period;
(d)
the sum of all amounts required to be paid under Division
14
in Schedule
1
to the
Taxation Administration Act 1953
during the relevant period, or the fact that no amounts were so paid during the period;
(e)
what has been done to comply with Division
16
in Schedule
1
to the
Taxation Administration Act 1953
in relation to the amounts withheld (if any) and the amounts so paid (if any);
(f)
without limiting paragraphs (b) and (e), what has been done to discharge the liability to which the estimate relates.
222AID(5)
The affidavit must be sworn by a director, secretary or trustee of the company.
S 222AID inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AIE repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AIE formerly read:
SECTION 222AIE DEFENCES UNDER SECTION 222AIB NOT AVAILABLE ON APPLICATION TO SET ASIDE STATUTORY DEMAND
222AIE
A court is not to set aside or vary a statutory demand on a ground referred to in subsection
222AIB(4)
S 222AIE inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AIF repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AIF formerly read:
S 222AIF(1) amended by No 55 of 2001. Subsection (2) prevents proof of an estimate if the underlying liability could not be proved because, for example, of when it arose.
SECTION 222AIF ESTIMATE PROVABLE IN BANKRUPTCY OR WINDING UP
222AIF(1)
A liability to pay the unpaid amount of an estimate is provable in a bankruptcy or winding up of the person liable, even if the estimate was made after the date of the bankruptcy, or after the relevant date within the meaning of the
Corporations Act 2001
, as the case may be.
222AIF(2)
However, the liability is so provable only in so far as the underlying liability would be so provable if the unpaid amount of it were the same as the unpaid amount of the estimate.
Note:
222AIF(3)
Subsections (1) and (2) do not apply if the underlying liability has already been admitted to proof and the proof has not been set aside.
222AIF(4)
If the liability in respect of the estimate has been admitted to proof at a particular amount (
``the admitted amount''
), the underlying liability is provable only in so far as the unpaid amount of it exceeds the admitted amount.
222AIF(5)
In so far as a liability is provable because of this section, it is taken for the purposes of the
Bankruptcy Act 1966
to be provable in bankruptcy under that Act.
S 222AIF repealed by No 79 of 2010. For application provisions, see note under Div 8 heading.
S 222AIF inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AIG repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AIG formerly read:
the amount of the estimate is reduced by so much of the unpaid amount of the estimate (immediately before the reduction) as is rejected. The effect of subsection (6) is to reduce the unpaid amount of the estimate to nil if the proof is rejected in whole, and otherwise to the amount admitted to proof.
SECTION 222AIG REJECTION OF PROOF OF DEBT RELATING TO ESTIMATE
222AIG(1)
This section applies ifthe Commissioner lodges a proof of debt relating to the unpaid amount of an estimate.
222AIG(2)
The trustee of the person liable may reject the proof in whole on the ground that the underlying liability never existed or has been discharged in full, but may only do so if the trustee has given the Commissioner a statutory declaration that complies with section
222AIH
and verifies facts sufficient to prove that ground.
222AIG(3)
The trustee may reject the proof in part on the ground that the unpaid amount of the estimate exceeds the unpaid amount of the underlying liability, but may only do so if the trustee has given the Commissioner a statutory declaration that complies with section
222AIH
and verifies facts sufficient to prove that the unpaid amount of the underlying liability is a specified amount that is less than the unpaid amount of the estimate.
222AIG(4)
If the Commissioner appeals from, or applies for review of, the trustee's decision, nothing in subsection (2) or (3) prevents evidence being adduced to contradict statements in the declaration.
222AIG(5)
This subsection revokes the estimate if:
(a)
the trustee rejects the proof under subsection (2) on the ground that the underlying liability never existed; and
(b)
the Commissioner does not appeal from, or apply for review of, the trustee's decision, or the result of all appeals from, and applications for review of, the decision being finally determined or otherwise disposed of is that the proof is rejected in whole on that ground.
222AIG(6)
If:
(a)
the trustee:
(i)
rejects the proof under subsection (2) on the ground that the underlying liability has been discharged in full; or
(ii)
rejects the proof under subsection (3); and
(b)
the Commissioner does not appeal from, or apply for review of, the trustee's decision;
Note:
222AIG(7)
If:
(a) the trustee rejects the proof under subsection (2) or (3); and
(b) the Commissioner appeals from, or applies for review of, the trustee's decision and the result of all appeals from, and applications for review of, the decision being finally determined or otherwise disposed of is that the proof:
(i) is rejected in whole on the ground that the underlying liability has been discharged in full; or
(ii) is rejected in part;
the amount of the estimate is reduced by so much of the unpaid amount of the estimate (immediately before the reduction) as is rejected.
Note:
The effect of subsection (7) is to reduce the unpaid amount of the estimate to nil if the proof is rejected in whole, and otherwise to the amount admitted to proof.
S 222AIG inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AIH repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading.
No 79 of 2010
, s 3 and Sch 1 item 63, contains the following savings provision:
63 Savings
-
regulations relating to government bodies
(1)
This item applies in relation to regulations:
(a)
made for the purposes of paragraph
222AGF(7(c)
,
222AHE(5)(c)
or 222AIH(4)(c) of the
Income Tax Assessment Act 1936
; and
(b)
in force just before 1 July 2010.
(2)
The regulations have effect from 1 July 2010 as if they had been made for the purposes of paragraph (b) of item 2, and item 3, of the table in subsection
268-90(3)
in Schedule
1
to the
Taxation Administration Act 1953
, as added by this Schedule.
S 222AIH formerly read:
S 222AIH(3) amended by No 86 of 2000, No 179 of 1999, No 47 of 1998 and No 138 of 1994.
SECTION 222AIH REQUIREMENTS FOR STATUTORY DECLARATION UNDER SECTION 222AIG
222AIH(1)
A statutory declaration for the purposes of section
222AIG
must comply with this section.
222AIH(2)
The declaration must be a statutory declaration made under the
Statutory Declarations Act 1959
.
222AIH(3)
The facts that the declaration must verify include:
(a)
the total of the deductions made for the purposes of Division
1AA
,
2
,
3A
,
3B
or
4
, as the case requires, during the relevant period, or the fact that no deductions were so made;
(b)
what has been done to comply with Division
1AAA
,
3B
or
4
in relation to the deductions (if any) so made;
(c)
the sum of all amounts withheld under Division
12
in Schedule 1 to the
Taxation Administration Act 1953
during the relevant period, or the fact that no amounts were withheld during the period;
(ca)
the sum of all amounts required to be paid under Division
13
in Schedule
1
to the
Taxation Administration Act 1953
during the relevant period, or the fact that no amounts were so paid during the period;
(d)
the sum of all amounts required to be paid under Division
14
in Schedule
1
to the
Taxation Administration Act 1953
during the relevant period, or the fact that no amounts were so paid during the period;
(e)
what has been done to comply with Division
16
in Schedule
1
to the
Taxation Administration Act 1953
in relation to the amounts withheld (if any) and the amounts so paid (if any);
(f)
without limiting paragraphs (b) and (e), what has been done to discharge the liability to which the estimate relates.
222AIH(4)
The declaration must be made by:
(a)
if the person liable is a company that has directors, a secretary or both
-
a director or secretary; or
(b)
if the person liable is an individual
-
the person; or
(c)
if the person liable is a government body
-
a prescribed person; or
(d)
if the person liable consists of 2 or more persons including one or more individuals and is neither a company nor a government body
-
that individual or one of those individuals; or
(e)
in any case
-
the trustee of the person liable.
S 222AIH inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AII repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AII formerly read:
SECTION 222AII PROVISIONS ALTERING EFFECT OF CORPORATIONS ACT
222AII
This Subdivision has effect despite any provision of the
Corporations Act 2001
.
S 222AII amended by No 55 of 2001 and inserted by No 32 of 1993.
Subdiv E repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading.
No 79 of 2010
, s 3 and Sch 1 item 61, contains the following:
61 General interest charge
Existing charge
…
(2)
Subitem (3) and (4) apply if, just before 1 July 2010, you were liable under Subdivision
E
or Division
8
of Part
VI
of the
Income Tax Assessment Act 1936
(the
old Subdivision
), to pay the general interest charge on an unpaid amount of an estimate.
(3)
On 1 July 2010, the old Subdivision stops applying to the liability.
(4)
From 1 July 2010, Subdivision
268-E
in Schedule
1
to the
Taxation Administration Act 1953
(the
new Subdivision
) applies to the liability as if:
(a)
the liability remained unpaid on 1 July 2010; and
(b)
so much of the charge under the old Subdivision as remained unpaid at that time:
(i)
had been imposed under the new Subdivision; and
(ii)
remained unpaid at that time.
Subdiv E heading substituted by No 11 of 1999.
(Repealed by No 79 of 2010 )
S 222AJA repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AJA formerly read:
The general interest charge is worked out under Part
IIA
of the
Taxation Administration Act 1953
.
SECTION 222AJA LIABILITY TO THE GENERAL INTEREST CHARGE
222AJA(1)
This section applies if a liability to pay an estimate remains undischarged at the end of 7 days after the Commissioner sends notice of the estimate to the person liable or to the person's trustee, unless the person liable is the Commonwealth.
222AJA(2)
The unpaid amount of the estimate, as at the end of the 7 days, continues to be payable and is called the
principal amount
.
222AJA(3)
The person is also liable to pay the general interest charge on the unpaid amount of the estimate for each day in the period that:
(a)
started at the beginning of the day by which the underlying liability was due to be paid; and
(b)
finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:
(i)
the estimate;
(ii)
general interest charge on any of the estimate.
Note:
S 222AJA(3) amended by No 101 of 2006, s 3 and Sch 2 item 1033, by omitting the reference to a repealed inoperative division in the note, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .
S 222AJA(3) amended by No 91 of 2000.
S 222AJA(3) substituted for s 222AJA(3), (4) and (5) by No 11 of 1999.
222AJA(4)
(Repealed by No 11 of 1999)
S 222AJA(3) substituted for sec 222AJA(3), (4) and (5) by No 11 of 1999.
222AJA(5)
(Repealed by No 11 of 1999)
S 222AJA(3) substituted for sec 222AJA(3), (4) and (5) by No 11 of 1999.
S 222AJA inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AJB repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AJB formerly read:
S 222AJB(1)(b) amended by No 119 of 2002, No 179 of 1999, No 11 of 1999, No 47 of 1998 and No 138 of 1994. S 222AJB(3) substituted by No 119 of 2002 and amended by No 179 of 1999, No 47 of 1998 and No 138 of 1994.
SECTION 222AJB EFFECT OF PAYING THE GENERAL INTEREST CHARGE
222AJB(1)
If a person is liable to pay the general interest charge under subsection
222AJA(3)
in relation to an estimate, the following are
parallel liabilities
:
(a)
the person's liability to the general interest charge;
(b)
a liability of the person to pay a general interest charge, under a corresponding provision of Division
1AAA
,
3B
or
4
of this Part, or Subdivision
16-B
in Schedule
1
to the
Taxation Administration Act 1953
, as the case requires, because the underlying liability remained undischarged;
(c)
liability under a judgment, so far as it is based on a liability referred to in paragraph (a) or (b);
(d)
a liability of the person to pay interest carried by a judgment debt, to the extent that the judgment debt is based on the liability to pay the estimate or on the liability to pay the general interest charge under subsection
222AJA(3)
on an unpaid amount of the estimate.
222AJB(2)
This means that if, at a particular time, an amount is paid or applied towards discharging one of the parallel liabilities, each of the others that is in existence at that time is discharged to the extent of the same amount. However, this section does not discharge a liability to a greater extent than the amount of the liability.
222AJB(3)
If, because a judgment debt carries interest, section
8AAH
of the
Taxation Administration Act 1953
reduces the amount of a general interest charge payable as mentioned in paragraph (1)(b), the amount of the reduction is taken for the purposes of subsection (2) to have been applied towards discharging the person's liability to the charge.
S 222AJB inserted by No 32 of 1993.
(Repealed by No 11 of 1999)
S 222AJC amended by No 47 of 1998 and No 138 of 1994, and inserted by No 32 of 1993.
Subdiv F repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div 8 heading.
(Repealed by No 79 of 2010 )
S 222AKA repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AKA formerly read:
as the case may be.
SECTION 222AKA LIABILITIES ADJUSTED WITH EFFECT FROM WHEN THEY AROSE
222AKA(1)
If the amount of an estimate is reduced, or an estimate is revoked, section
222AHA
, Subdivision E and Division
9
have effect, and are taken always to have had effect, as if:
(a)
the original amount of the estimate had been the reduced amount, not the amount set out under paragraph
222AGB(2)(c)
; or
(b)
the estimate had never been made;
222AKA(2)
If because of subsection (1) an amount is taken to have been overpaid by a person, the Commissioner must either refund it or:
(a)
apply it against any liability of the person to the Commonwealth that arises under or because of an Act of which the Commissioner has the general administration; and
(b)
refund so much of it as is not applied under paragraph (a).
222AKA(3)
If the amount of an estimate is reduced again, or an estimate is revoked after its amount has been reduced on one or more occasions, subsections (1) and (2) apply again accordingly.
S 222AKA inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AKB repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AKB formerly read:
SECTION 222AKB REDUCTION OR REVOCATION DOES NOT PREJUDICE COMMISSIONER'S RIGHTS IN RELATION TO UNDERLYING LIABILITY
222AKB
Reduction of the amount of an estimate, or revocation of an estimate, does not affect the Commissioner's rights or remedies in relation to the underlying liability, except so far as this Division expressly provides.
S 222AKB inserted by No 32 of 1993.
Subdiv G repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div 8 heading.
(Repealed by No 79 of 2010 )
S 222ALA repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading.
No 79 of 2010
, s 3 and Sch 1 item 62, 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
.
S 222ALA formerly read:
S 222ALA(1) inserted by No 32 of 1993. so much of the total of the specified amounts as remains unpaid: S 222ALA(6) amended by No 179 of 1999, No 47 of 1998 and No 138 of 1994.
SECTION 222ALA COMMISSIONER MAY MAKE AGREEMENT
222ALA(1)
The Commissioner may make with a person a written agreement under which the person is to pay specified amounts, on specified days, for the purpose of discharging one or more specified liabilities of the person, each of which is:
(a)
a liability under a remittance provision; or
(b)
a liability to pay an estimate.
222ALA(2)
An agreement may contain other provisions.
222ALA(3)
An agreement may also provide that, if the person contravenes specified provisions of it, so much of the total of the specified amounts as remains unpaid becomes due and payable on the day of the contravention. If an agreement so provides, the specified provisions are called
special conditions
.
222ALA(4)
The amounts specified in an agreement are due and payable on the specified days.
222ALA(5)
However, if:
(a)
a specified amount is not paid on or before the specified day; or
(b)
the person contravenes a special condition;
(c)
becomes due and payable on that day, or on the day of the contravention, as the case may be; and
(d)
is called
the balance payable under the agreement
.
222ALA(6)
Subsections (4) and (5) have effect despite Divisions 1AAA, 3B and 4 and the other provisions of this Division and Part
2-5
in Schedule
1
to the
Taxation Administration Act 1953
, but are to be ignored:
(a)
in calculating a penalty under any of those Divisions; and
(b)
for the purposes of this Division (except this section) and Division
9
.
222ALA(7)
The Commissioner may make with a person a written agreement varying or terminating an agreement with the person that is in force under this section.
222ALA(8)
Nothing in Division
9
obliges the Commissioner to enter into an agreement with a company.
S 222ALA inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222ALB repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222ALB formerly read:
the Commissioner may apply the amount, in whatever way he or she thinks appropriate, towards discharging any one or more of those liabilities. S 222ALB(2) repealed by No 11 of 1999, amended by No 47 of 1998 and No 138 of 1994.
SECTION 222ALB EFFECT OF CERTAIN PAYMENTS
222ALB(1)
If an amount is paid under an agreement relating to 2 or more liabilities at least one of which is:
(a)
a liability to pay an estimate; or
(b)
a liability to which an estimate relates;
222ALB(2)
(Repealed by No 11 of 1999)
222ALB(3)
If, because of section
222AOH
or
222APG
, a liability to which an agreement relates is discharged to the extent of a particular amount, the liability to pay the amounts specified in the agreement is discharged to the extent of the same amount.
S 222ALB inserted by No 32 of 1993.
Subdiv H repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div 8 heading.
(Repealed by No 79 of 2010 )
S 222AMA repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AMA formerly read:
in the same way as they apply to the liability referred to in paragraph (a) or (b) of this subsection.
SECTION 222AMA EFFECT OF JUDGMENT ON LIABILITY ON WHICH IT IS BASED
222AMA(1)
The unpaid amount of an estimate, or of a liability to which an estimate relates, does not cease to be payable merely because a judgment has been given by, or entered in, a court.
222AMA(2)
The provisions of this Division (except sections
222AHA
,
222AIF
and
222AIG
) apply in relation to liability under a judgment, so far as it is based on:
(a)
a liability to pay an estimate; or
(b)
a liability to which an estimate relates;
222AMA(3)
Nothing in this Division affects the conclusiveness of a judgment as to the amount of a liability on which it is based.
S 222AMA repealed by No 79 of 2010. For application provisions, see note under Div 8 heading.
S 222AMA inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AMB repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
8
heading. S 222AMB formerly read:
the person must give a copy of the notice to the trustee as soon as practicable, and in any event within 7 days, after:
SECTION 222AMB NOTICES UNDER THIS DIVISION WHERE TRUSTEE HAS CONTROL OF AFFAIRS OF PERSON LIABLE
222AMB(1)
If:
(a)
the Commissioner has given a notice to a person under this Division; and
(b)
there is a trustee of the person;
(c)
if the Commissioner gave the notice to the person before the day when the person's property vested in, or control of the person's property passed to, the trustee
-
that day; or
(d)
otherwise
-
the day when the Commissioner gave the notice to the person.
222AMB(2)
If the Commissioner sends a notice at different times to a person and to the person's trustee, each notice is taken to have been sent at the later or latest of those times.
S 222AMB inserted by No 32 of 1993.
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 A 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.
(Repealed by No 79 of 2010 )
S 222ANA 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 222ANA formerly read:
S 222ANA(1) amended by
No 101 of 2006
, s 3 and Sch 2 item 429, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
. S 222ANA(1) amended by No 55 of 2001, No 179 of 1999. S 222ANA(4) amended by
No 101 of 2006
, s 3 and Sch 2 item 430, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
. S 222ANA(4) amended by No 44 of 2000, No 179 of 1999, No 47 of 1998 and No 138 of 1994.
SECTION 222ANA OBJECT AND OUTLINE
222ANA(1)
The purpose of this Division is to ensure that a company either meets its obligations under Division
8
of this Act, or under Subdivision
16-B
in Schedule 1 to the
Taxation Administration Act 1953
, or goes promptly into voluntary administration under Part
5.3A
of the
Corporations Act 2001
or into liquidation.
222ANA(2)
The Division imposes a duty on the directors to cause the company to do so. The duty is enforced by penalties. However, a penalty can be recovered only if the Commissioner gives written notice to the person concerned. The penalty is automatically remitted if the company meets its obligations, or goes into voluntary administration or liquidation, within 14 days after the notice is given.
222ANA(3)
A penalty recovered under this Division is applied towards meeting the company's obligations under the relevant Division. Conversely, amounts paid by the company reduce the amount of a penalty.
222ANA(4)
Part
4-15
in Schedule
1
to the
Taxation Administration Act 1953
provides for the recovery of amounts payable under this Division.
S 222ANA inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222ANB 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 222ANB formerly read:
S 222ANB(3) inserted by No 119 of 2002.
SECTION 222ANB INTERPRETATION
222ANB(1)
Except so far as the contrary intention appears, an expression has the same meaning in this Division as in Division
8
.
222ANB(2)
A deduction purporting to be made for the purposes of a Division is taken to be made for the purposes of that Division.
222ANB(3)
A person purporting to withhold an amount under Division
12
in Schedule
1
to the
Taxation Administration Act 1953
is taken to have withheld the amount under that Division.
S 222ANB inserted by No 32 of 1993.
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.
(Repealed by No 79 of 2010 )
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:
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. is called the
first deduction day
. S 222AOA(2) amended by No 86 of 2000 and substituted by No 179 of 1999. S 222AOA(3) renumbered as (4) by Act No 57 of 2002.
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.
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;
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
.
S 222AOA inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AOB 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 222AOB formerly read:
S 222AOB(1) amended by No 55 of 2001, No 179 of 1999, No 47 of 1998 and No 138 of 1994. S 222AOB(1A) inserted by No 179 of 1999. whichever first happens, even if the directors did not cause the event to happen. S 222AOB(2) amended by No 55 of 2001.
SECTION 222AOB DIRECTORS TO CAUSE COMPANY TO REMIT OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION
-
DEDUCTIONS AND AMOUNTS WITHHELD
222AOB(1)
The persons who are directors of the company from time to time on or after the first deduction day must cause the company to do at least one of the following on or before the due date:
(a)
comply with its obligations in relation to deductions (if any) and amounts withheld (if any) whose due date is the same as the due date;
(b)
make an agreement with the Commissioner under section
222ALA
in relation to the company's liability under a remittance provision in respect of such deductions (if any) and amounts withheld (if any);
(c)
appoint an administrator of the company under section
436A
of the
Corporations Act 2001
;
(d)
begin to be wound up within the meaning of that Act.
222AOB(1A)
For the purposes of paragraph (1)(a), the obligations are:
(a)
to comply with Division
1AAA
,
3B
or
4
, as the case may be, in relation to each deduction (if any):
(i)
that the company has made for the purposes of Division
1AAA
,
3B
or
4
; and
(ii)
whose due date is the same as the due date; and
(b)
to comply with Subdivision
16-B
in Schedule
1
to the
Taxation Administration Act 1953
in relation to each amount that the company has withheld (if any):
(i)
for the purposes of Division
12
of that Schedule; and
(ii)
whose due date is the same as the due date.
222AOB(2)
This section is complied with when:
(a)
the company complies as mentioned in paragraph (1)(a); or
(b)
the company makes an agreement as mentioned in paragraph (1)(b); or
(c)
an administrator of the company is appointed under section
436A
, 436B or 436C of the
Corporations Act 2001
; or
(d)
the company begins to be wound up within the meaning of that Act;
222AOB(3)
If this section is not complied with on or before the due date, the persons who are directors of the company from time to time after the due date continue to be under the obligation imposed by subsection (1) until this section is complied with.
S 222AOB inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AOBAA 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 222AOBAA formerly read:
whichever first happens, even if the directors did not cause the event to happen.
SECTION 222AOBAA DIRECTORS TO CAUSE COMPANY TO REMIT OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION
-
ALIENATED PERSONAL SERVICES PAYMENTS
222AOBAA(1)
The persons who are directors of the company on the payment day in relation to the payment or payments (referred to in paragraph
222AOA(1)(ba)
) must cause the company to do at least one of the following before the end of the payment day:
(a)
comply with section
13-5
and Subdivision
16-B
in Schedule
1
to the
Taxation Administration Act 1953
in relation to each payment relating to the payment day;
(b)
make an agreement with the Commissioner under section
222ALA
in relation to the company's liability under that Subdivision in respect of each such payment;
(c)
appoint an administrator of the company under section
436A
of the
Corporations Act 2001
;
(d)
begin to be wound up within the meaning of that Act.
222AOBAA(2)
The
payment day
is the day on which the company must pay an amount under section
13-5
in Schedule
1
to the
Taxation Administration Act 1953
to the Commissioner in relation to the payment or payments (referred to in paragraph
222AOA(1)(ba)
).
222AOBAA(3)
This section is complied with when:
(a)
the company complies as mentioned in paragraph (1)(a); or
(b)
the company makes an agreement as mentioned in paragraph (1)(b); or
(c)
an administrator of the company is appointed under section
436A
,
436B
or
436C
of the
Corporations Act 2001
; or
(d)
the company begins to be wound up within the meaning of that Act;
222AOBAA(4)
If this section is not complied with before the end of the payment day, the persons who are directors of the company on that day continue to be under the obligation imposed by subsection (1) until this section is complied with.
S 222AOBAA inserted by No 169 of 2001.
(Repealed by No 79 of 2010 )
S 222AOBA 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 222AOBA formerly read:
S 222AOBA(1) amended by No 55 of 2001. whicheverfirst happens, even if the directors did not cause the event to happen. S 222AOBA(2) amended by No 55 of 2001.
SECTION 222AOBA DIRECTORS TO CAUSE COMPANY TO REMIT OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION
-
NON-CASH BENEFITS
222AOBA(1)
The persons who are directors of the company on the day (the
benefit day
) on which the benefit or benefits (referred to in paragraph
222AOA(1)(c)
) are provided must cause the company to do at least one of the following before the end of the benefit day:
(a)
comply with Subdivision
16-B
in Schedule
1
to the
Taxation Administration Act 1953
in relation to each benefit provided on the benefit day;
(b)
make an agreement with the Commissioner under section
222ALA
in relation to the company's liability under that Subdivision in respect of each such benefit;
(c)
appoint an administrator of the company under section
436A
of the
Corporations Act 2001
;
(d)
begin to be wound up within the meaning of that Act.
222AOBA(2)
This section is complied with when:
(a)
the company complies as mentioned in paragraph (1)(a); or
(b)
the company makes an agreement as mentioned in paragraph (1)(b); or
(c)
an administrator of the company is appointed under section
436A
, 436B or 436C of the
Corporations Act 2001
; or
(d)
the company begins to be wound up within the meaning of that Act;
222AOBA(3)
If this section is not complied with before the end of the benefit day, the persons who are directors of the company on that day continue to be under the obligation imposed by subsection (1) until this section is complied with.
S 222AOBA inserted by No 179 of 1999.
(Repealed by No 79 of 2010 )
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:
S 222AOC(1) amended by No 179 of 1999, No 47 of 1998 and No 138 of 1994. S 222AOC(1A) inserted by No 169 of 2001. S 222AOC(2) inserted by No 179 of 1999.
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.
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.
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.
S 222AOC inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AOD 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 222AOD formerly read:
the person is liable to pay to the Commissioner, by way of penalty, an amount equal to the unpaid amount of the liability referred to in subsection
222AOC(1)
. S 222AOD(1) amended by No 179 of 1999. the person is liable to pay to the Commissioner, by way of penalty, an amount equal to the unpaid amount of the liability referred to in subsection
222AOC(1A)
. S 222AOD(1A) inserted by No 169 of 2001. the person is liable to pay to the Commissioner, by way of penalty, an amount equal to the unpaid amount of the liability referred to in subsection
222AOC(2)
. S 222AOD(2) inserted by No 179 of 1999.
SECTION 222AOD PENALTY FOR NEW DIRECTORS
222AOD(1)
If:
(a)
after the due date, a person becomes, or again becomes, a director of the company at a time when section
222AOB
has not yet been complied with; and
(b)
at the end of 14 days after the person becomes a director, that section has still not been complied with;
222AOD(1A)
If:
(a)
after the payment day, a person becomes, or again becomes, a director of the company at a time when section
222AOBAA
has not yet been complied with in relation to the payment or payments relating to the payment day; and
(b)
at the end of 14 days after the person becomes a director, that section has still not been complied with in relation to that payment or those payments;
222AOD(2)
If:
(a)
after the benefit day, a person becomes, or again becomes, a director of the company at a time when section
222AOBA
has not yet been complied with in relation to the benefit or benefits provided on the benefit day; and
(b)
at the end of 14 days after the person becomes a director, that section has still not been complied with in relation to that benefit or those benefits;
S 222AOD inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
[
CCH Note:
No 147 of 2011, s 3 and Sch 7 item 1 contains the following application provision:
former section 222AOE
1 Validation of notices
]
(1)
This item applies if the Commissioner gave (or purported to give) a notice under former section 222AOE on or after 10 December 2007 by sending it by pre-paid post in accordance with section
28A
of the
Acts Interpretation Act 1901
.
(2)
For the purpose of former section 222AOE, treat the notice as having been given at the time the Commissioner sent it by pre-paid post in accordance with section
28A
of the
Acts Interpretation Act 1901
.
(3)
This item applies despite section
29
of the
Acts Interpretation Act 1901
.
(4)
This item does not affect rights or liabilities arising between parties to proceedings heard and finally determined by a court on or before the commencement of this item, to the extent that those rights or liabilities arose from, or were affected by, a notice referred to in subitem (1).
(5)
In this item:
means former section 222AOE of the
Income Tax Assessment Act 1936
(as that section was in force before the commencement of Schedule 1 to the
Tax Laws Amendment (Transfer of Provisions) Act 2010
).
S 222AOE 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 222AOE formerly read:
SECTION 222AOE COMMISSIONER MUST GIVE 14 DAYS
'
NOTICE BEFORE RECOVERING PENALTY
222AOE
The Commissioner is not entitled to recover from a person a penalty payable under this Subdivision until the end of 14 days after the Commissioner gives to the person a notice that:
(a)
sets out details of the unpaid amount of the liability referred to in subsection
222AOC(1)
, (1A) or (2) (whichever relates to the penalty); and
(b)
states that the person is liable to pay to the Commissioner, by way of penalty, an amount equal to that unpaid amount, but that the penalty will be remitted if, at the end of 14 days after the notice is given:
(i)
the liability has been discharged; or
(ii)
an agreement relating to the liability is in force under section
222ALA
; or
(iii)
the company is under administration within the meaning of the
Corporations Act 2001
; or
(iv)
the company is being wound up.
S 222AOE amended by No 169 of 2001, No 55 of 2001, No 179 of 1999 and inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AOF 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 222AOF formerly read:
Sections
28A
and
29
of the
Acts Interpretation Act 1901
are also relevant to giving a notice under section
222AOE
.
SECTION 222AOF HOW NOTICE MAY BE GIVEN
222AOF(1)
If it appears from ASIC documents that a person is, or has been within the last 7 days, a director of the company, the Commissioner may give the person a notice under section
222AOE
by leaving it at, or sending it by post to, an address that appears from such documents to be, or to have been within the last 7 days, the person's place of residence or business.
Note:
S 222AOF(1) amended by No 119 of 2002.
222AOF(2)
In this section:
"ASC document"
(Repealed by No 119 of 2002)
Definition of " ASC document " amended by No 55 of 2001.
ASIC document
means a return:
(a) lodged with the Australian Securities and Investments Commission under section 205A , 205B or 346C of the Corporations Act 2001 ; or
(b) lodged with a person under a law that, for the purposes of the Corporations Act 2001 , is a previous law corresponding to section 205A , 205B or 346C of that Act.
Definition of " ASIC document " amended by No 101 of 2007, s 3 and Sch 1 item 222, by substituting " 205A, 205B or 346C " for " 205B or 345 " in paras (a) and (b), effective 1 September 2007.
Definition of " ASIC document " inserted by No 119 of 2002.
S 222AOF inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AOG 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 222AOG formerly read:
the penalty is remitted because of this section.
SECTION 222AOG REMISSION OF PENALTY IF SECTION 222AOB, 222AOBAA OR 222AOBA COMPLIED WITH BEFORE NOTICE PERIOD ENDS
222AOG
If:
(a)
a penalty is payable by a person under this Subdivision; and
(b)
section
222AOB
,
222AOBAA
or
222AOBA
(whichever relates to the penalty) is complied with at a time when the Commissioner has not yet given the person a notice under section
222AOE
, or within 14 days after the Commissioner gives the person such a notice;
S 222AOG amended by No 169 of 2001, No 179 of 1999 and No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AOH 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 222AOH formerly read:
S 222AOH(1) amended by No 169 of 2001, No 179 of 1999. 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.
SECTION 222AOH EFFECT OF DIRECTOR PAYING PENALTY OR COMPANY DISCHARGING UNDERLYING LIABILITY
222AOH(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 liability referred to in subsection
222AOC(1)
, (1A) or (2) (whichever relates to the penalty);
(c)
liability under a judgment, so far as it is based on a liability referred to in paragraph (a) or (b).
222AOH(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;
S 222AOH inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AOI 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 222AOI formerly read:
as if the payment had been made under a guarantee:
SECTION 222AOI DIRECTOR'S RIGHTS OF INDEMNITY AND CONTRIBUTION
222AOI
A person who pays an amount under section
222AOC
or 222AOD has the same rights:
(a)
whether by way of indemnity, subrogation, contribution or otherwise; and
(b)
against the company or anyone else;
(c)
of the liabilities referred to in section
222AOC
; and
(d)
under which the person, and every other person who has paid, or from whom the Commissioner is entitled to recover, a penalty under this Subdivision, were jointly and severally liable as guarantors.
S 222AOI amended by No 179 of 1999 and inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AOJ 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 222AOJ formerly read:
S 222AOJ(2) amended by No 169 of 2001. S 222AOJ(3)(a) amended by No 169 of 2001, No 179 of 1999.
"reasonable"
SECTION 222AOJ DEFENCES
222AOJ(1)
This section has effect for the purposes of:
(a)
proceedings to recover from a person a penalty payable under this Subdivision; or
(b)
proceedings under section
222AOI
against a person of the kind referred to in paragraph 222AOI(d).
222AOJ(2)
It is a defence if it is proved that, because of illness or for some other good reason, the person did not take part in the management of the company at any time when:
(a)
the person was a director; and
(b)
the directors were under the obligation to comply with subsection
222AOB(1)
or
222AOBAA(1)
.
222AOJ(3)
It is also a defence if it is proved that:
(a)
the person took all reasonable steps to ensure that the directors complied with subsection
222AOB(1)
,
222AOBAA(1)
or
222AOBA(1)
(whichever is relevant); or
(b)
there were no such steps that the person could have taken.
222AOJ(4)
In subsection (3):
means reasonable having regard to:
(a)
when, and for how long, the person was a director and took part in the management of the company; and
(b)
all other relevant circumstances.
S 222AOJ inserted by No 32 of 1993.
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.
(Repealed by No 79 of 2010 )
S 222APA 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 222APA formerly read:
SECTION 222APA APPLICATION
222APA
This Subdivision applies if a company incorporated under the
Corporations Act 2001
becomes liable under section
222AHA
to pay an estimate.
S 222APA amended by No 55 of 2001 and inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222APB 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 222APB formerly read:
S 222APB(1) amended by No 55 of 2001. whichever first happens, even if the directors did not cause the event to happen. S 222APB(2) amended by No 55 of 2001.
SECTION 222APB DIRECTORS TO CAUSE COMPANY TO PAY ESTIMATE OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION
222APB(1)
The persons who are directors of the company from time to time on and after the day when the Commissioner sent to the company notice of the estimate must cause the company to do at least one of the following within 14 days after that day:
(a)
pay to the Commissioner the amount of the estimate;
(b)
make an agreement with the Commissioner under section
222ALA
in relation to the company's liability to pay the estimate;
(c)
appoint an administrator of the company under section
436A
of the
Corporations Act 2001
;
(d)
begin to be wound up within the meaning of that Act.
222APB(2)
This section is complied with when:
(a)
the company's liability to pay the estimate is discharged; or
(b)
the company makes an agreement as mentioned in paragraph (1)(b); or
(c)
an administrator of the company is appointed under section
436A
, 436B or 436C of the
Corporations Act 2001
;
(d)
the company begins to be wound up within the meaning of that Act;
222APB(3)
If this section is not complied with before the end of the 14 days, the persons who are directors of the company from time to time after the 14 days continue to be under the obligation imposed by subsection (1) until this section is complied with.
S 222APB inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222APC 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 222APC formerly read:
SECTION 222APC PENALTY FOR DIRECTORS IN OFFICE WITHIN 14 DAYS AFTER NOTICE OF ESTIMATE
222APC
If section
222APB
is not complied with before the end of the 14 days, each person who was a director of the company at any time during the 14 days is liable to pay to the Commissioner, by way of penalty, an amount equal to the unpaid amount of the estimate.
S 222APC inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222APD 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 222APD formerly read:
the person is liable to pay to the Commissioner, by way of penalty, an amount equal to the unpaid amount of the estimate.
SECTION 222APD PENALTY FOR NEW DIRECTORS
222APD
If:
(a)
after the end of the 14 days, a person becomes, or again becomes, a director of the company at a time when section
222APB
has not yet been complied with; and
(b)
at the end of 14 days after the person becomes a director, that section has still not been complied with;
S 222APD inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222APE 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 222APE formerly read:
S 222APE(1) amended by No 55 of 2001.
SECTION 222APE COMMISSIONER MUST GIVE 14 DAYS
'
NOTICE BEFORE RECOVERING PENALTY
222APE(1)
The Commissioner is not entitled to recover from a person a penalty payable under this Subdivision until the end of 14 days after the Commissioner gives to the person a notice (
``the penalty notice''
) that:
(a)
sets out details of the unpaid amount of the estimate; and
(b)
if the penalty notice is given within 14 days after the Commissioner sent to the company notice of the estimate
-
states that at the end of those 14 days the person will become liable to pay to the Commissioner, by way of penalty, an amount equal to that unpaid amount unless:
(i)
the company's liability to pay the estimate has been discharged; or
(ii)
an agreement relating to that liability is in force under section
222ALA
; or
(iii)
the company is under administration within the meaning of the
Corporations Act 2001
; or
(iv)
the company is being wound up; and
(c)
if the penalty notice is given more than 14 days after the Commissioner sent to the company notice of the estimate
-
states that the person is liable to pay to the Commissioner, by way of penalty, an amount equal to that unpaid amount; and
(d)
states that the penalty will be remitted if, at the end of 14 days after the penalty notice is given:
(i)
the company's liability to pay the estimate has been discharged; or
(ii)
an agreement relating to that liability is in force under section
222ALA
; or
(iii)
the company is under administration within the meaning of the
Corporations Act 2001
; or
(iv)
the company is being wound up.
222APE(2)
Section
222AOF
applies to a notice under this section in the same way as to a notice under section
222AOE
.
S 222APE inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222APF 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 222APF formerly read:
the penalty is remitted because of this section.
SECTION 222APF REMISSION OF PENALTY IF SECTION 222APB COMPLIED WITH BEFORE NOTICE PERIOD ENDS
222APF
If:
(a)
a penalty is payable by a person under this Subdivision; and
(b)
section
222APB
is complied with at a time when the Commissioner has not yet given the person a notice under section
222APE
, or within 14 days after the Commissioner gives the person such a notice;
S 222APF inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
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:
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.
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;
S 222APG inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222APH 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 222APH formerly read:
as if the payment had been made under a guarantee:
SECTION 222APH DIRECTOR
'
S RIGHTS OF INDEMNITY AND CONTRIBUTION
222APH
A person who pays an amount under section
222APC
or 222APD has the same rights:
(a)
whether by way of indemnity, subrogation, contribution or otherwise; and
(b)
against the company or anyone else;
(c)
of the liability to pay the estimate; and
(d)
under which the person, and every other person who has paid, or from whom the Commissioner is entitled to recover, a penalty under this Subdivision, were jointly and severally liable as guarantors.
S 222APH inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222API 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 222API formerly read:
"reasonable"
SECTION 222API DEFENCES
222API(1)
This section has effect for the purposes of:
(a)
proceedings to recover from a person a penalty payable under this Subdivision; or
(b)
proceedings under section
222APH
against a person of the kind referred to in paragraph 222APH(d).
222API(2)
It is a defence if it is proved that, because of illness or for some other good reason, the person did not take part in the management of the company at any time when:
(a)
the person was a director; and
(b)
the directors were under the obligation to comply with subsection
222APB(1)
.
222API(3)
It is also a defence if it is proved that:
(a)
the person took all reasonable steps to ensure that the directors complied with subsection
222APB(1)
; or
(b)
there were no such steps that the person could have taken.
222API(4)
In subsection (3):
means reasonable having regard to:
(a)
when, and for how long, the person was a director and took part in the management of the company; and
(b)
all other relevant circumstances.
S 222API inserted by No 32 of 1993.
Subdiv D 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.
(Repealed by No 79 of 2010 )
S 222AQA 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 222AQA formerly read:
S 222AQA(1) amended by No 55 of 2001.
SECTION 222AQA DIRECTORS TO ENSURE THAT COMPANY COMPLIES WITH PAYMENT AGREEMENT
222AQA(1)
If a company incorporated under the
Corporations Act 2001
makes an agreement with the Commissioner under section
222ALA
of this Act, the persons who are directors of the company from time to time must cause the company to comply with the agreement.
222AQA(2)
If the company contravenes the agreement by failing to pay a specified amount on or before the specified day, or by contravening a special condition, each person who was a director of the company at any time during the period beginning on the day when the agreement was made and ending on the day of the contravention is liable to pay to the Commissioner, by way of penalty, an amount equal to the balance payable under the agreement.
S 222AQA inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AQB 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 222AQB formerly read:
SECTION 222AQB EFFECT OF DIRECTOR PAYING PENALTY OR COMPANY DISCHARGING LIABILITY
222AQB(1)
If one or more persons are liable under section
222AQA
to a penalty equal to the balance payable under the agreement, 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 that balance;
(c)
liability under a judgment, so far as it is based on a liability referred to in paragraph (a) or (b).
222AQB(2)
This means that if, at a particular time, an amount is paid or applied towards discharging one of the parallel liabilities, 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.
222AQB(3)
If, because of subsection (2), the company's liability to pay that balance is discharged to the extent of a particular amount:
(a)
the Commissioner may determine in writing how he or she would have applied the amount under subsection
222ALB(1)
if it had been paid under the agreement; and
(b)
if the Commissioner does so
-
section
222AHA
has effect as if the amount had been paid under the agreement and then applied as set out in the determination.
S 222AQB inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AQC 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 222AQC formerly read:
as if the payment had been made under a guarantee:
SECTION 222AQC DIRECTOR
'
S RIGHTS OF INDEMNITY AND CONTRIBUTION
222AQC
A person who pays an amount under section
222AQA
has the same rights:
(a)
whether by way of indemnity, subrogation, contribution or otherwise; and
(b)
against the company or anyone else;
(c)
of the company
'
s liability to pay the balance payable under the agreement; and
(d)
under which the person and every other person who was a director of the company as mentioned in subsection
222AQA(2)
were jointly and severally liable as guarantors.
S 222AQC inserted by No 32 of 1993.
(Repealed by No 79 of 2010 )
S 222AQD 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 222AQD formerly read:
"reasonable"
SECTION 222AQD DEFENCES
222AQD(1)
This section has effect for the purposes of:
(a)
proceedings to recover from a person a penalty payable under section
222AQA
; or
(b)
proceedings under section
222AQC
against a person of the kind referred to in paragraph 222AQC(d).
222AQD(2)
It is a defence if it is proved that, because of illness or for some other good reason, the person did not take part in the management of the company at any time, during the period referred to in subsection
222AQA(2)
, when the person was a director.
222AQD(3)
It is also a defence if it is proved that:
(a)
the person took all reasonable steps to ensure that the company complied with the agreement; or
(b)
there were no such steps that the person could have taken.
222AQD(4)
In subsection (3):
means reasonable having regard to:
(a)
when, and for how long, the person was a director and took part in the management of the company; and
(b)
all other relevant circumstances.
222AQD(5)
If the person was a director of the company at the time when the agreement was made, he or she is not entitled to rely on a defence under subsection (2) or (3) unless it is also proved that, at that time, the person had reasonable grounds to expect, and did expect, that the company would comply with the agreement.
S 222AQD inserted by No 32 of 1993.
Div 10 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.
(Repealed by No 79 of 2010 )
S 222ARA repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. S 222ARA formerly read:
SECTION 222ARA THIS PART NOT TO LIMIT OR EXCLUDE CHAPTER 5 OF THE CORPORATIONS ACT
222ARA
To avoid doubt, this Part is not intended to limit or exclude the operation of Chapter 5 of the
Corporations Act 2001
, in so far as that Chapter can operate concurrently with this Part.
S 222ARA amended by No 55 of 2001 and inserted by No 32 of 1993.
Archived:
Pt VII repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 164, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .