INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VIII - MISCELLANEOUS  

SECTION 258   RECOVERY OF TAX PAID ON BEHALF OF ANOTHER PERSON  

258(1)   [Debt due]  

Every person who, in pursuance of this Act, pays any tax for or on behalf of any other person may recover the same from that other person as a debt, together with the costs of recovery, in any court of competent jurisdiction, or may retain or deduct the same out of any money in his hands belonging or payable to that other person.

258(2)   [``tax'']  

In subsection (1), ``tax'' includes the general interest charge under section 163AA , section 170AA , subsection 204(3) , subsection 221AZMAA(1) , subsection 221AZP(1) , subsection 221YD(3) or section 221YDB and additional tax under Part VII .

Note 1:

The general interest charge is worked out under Division 1 of Part IIA of the Taxation Administration Act 1953 .

Note 2:

Subsection 8AAB(4) of that Act lists the provisions that apply the charge.

258(3)   Application.  

This section does not apply in relation to:

(a) tax paid on or after 1 July 2000; or

(b) any other amount paid on or after 1 July 2000, and that is taken to be tax for the purposes of this section because of any provision of this or any other Act.

Example:

Subsection 163A(8) provides that in section 258 tax includes a penalty under section 163A . This section therefore does not apply in relation to such a penalty that is paid on or after 1 July 2000.

Note:

For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about recovery of tax paid on behalf of another person), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

SECTION 259   CONTRIBUTION FROM JOINT TAXPAYERS  

259(1)   [Recovery of contribution]  

Where 2 or more persons are jointly liable to pay tax they shall each be liable for the whole tax, but any of them who has paid the tax in respect of any of the taxable income:

(a) shall be entitled to receive by way of contribution from any other of such persons a sum bearing the same proportion to the tax as that other person's share of the taxable income bears to the whole taxable income; and

(b) may recover that sum from that other person in any court of competent jurisdiction; or may retain or deduct that sum out of any money in his hands belonging or payable to that other person.

259(2)   [``tax'']  

In subsection (1), ``tax'' includes the general interest charge under section 163AA , section 170AA , subsection 204(3) , subsection 221AZMAA(1) , subsection 221AZP(1) , subsection 221YD(3) or section 221YDB and additional tax under Part VII .

Note 1:

The general interest charge is worked out under Division 1 of Part IIA of the Taxation Administration Act 1953 .

Note 2:

Subsection 8AAB(4) of that Act lists the provisions that apply the charge.

259(3)   Application.  

This section does not apply in relation to:

(a) a liability for tax that arises on or after 1 July 2000; or

(b) any other amount of liability that arises on or after that day, and that is taken to be tax for the purposes of this section because of any provision of this or any other Act.

Example:

Subsection 163A(8) provides that in section 259 tax includes a penalty under section 163A . This section therefore does not apply in relation to such a penalty that arises on or after 1 July 2000.

Note:

For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about contribution from joint-taxpayers), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

SECTION 262A   KEEPING OF RECORDS  

262A(4AB)   [Notice retained for 5 years]  

A person who brings into existence a notice under section 62AAC , 62AAE or 62AAF of this Act or the former section 42-355 , 42-360 or 42-370 of the Income Tax Assessment Act 1997 must retain the notice, or a copy, until the end of 5 years after the notice came into existence.

SECTION 264CA   COMMISSIONER MAY REQUIRE HEALTH FUNDS TO PROVIDE INFORMATION  

264CA(1)   [Written notice]  

The Commissioner may, by notice in writing, require a health fund to provide information about each person covered by a private health insurance policy at any time during a financial year.

264CA(2)   [Information particulars]  

The information that the Commissioner may require the health fund to provide is as follows:

(a) the name, address and date of birth of each such person;

(b) the fund membership number of the policy;

(c) whether the policy concerned covers only one person or covers more than one person;

(d) the name, address and date of birth of the person covered by the policy whom the health fund treats as the contributor in respect of the policy;

(e) whether any of the persons covered by the policy are dependent children;

(f) the name, address and date of birth of any person who is a partner of a person covered by the policy;

(g) the name, address and date of birth of any person who paid premiums under the policy;

(h) whether the policy provides hospital cover or ancillary cover;

(i) the date on which the policy was issued;

(j) whether the policy has terminated, and, if it has, the date on which it terminated;

(k) the amount (if any) by which the premium in respect of the policy has been reduced for that financial year because of the operation of the Private Health Insurance Incentives Act 1997 .

264CA(3)   [Approved form; time to supply]  

The information required under subsection (2) is to be supplied:

(a) in a form (including an electronic form) approved by the Commissioner; and

(b) within the period specified by the Commissioner.

264CA(4)   [Interpretation]  

In this section, the following terms have the same meanings as in the Private Health Insurance Incentives Act 1997 :

ancillary cover;

dependent child;

health fund;

hospital cover;

partner;

private health insurance policy.

SECTION 265A   RELEASE OF LIABILITY OF MEMBERS OF THE DEFENCE FORCE ON DEATH  

265A(5)    

tax deductions unapplied
, in relation to a deceased person, means the total of:

(a) any deductions made in pursuance of Division 2 of Part VI from pay or allowances earned by the deceased person as a member of the Defence Force; or

(b) any amounts withheld under paragraph 12-45(1)(c) in Schedule 1 to the Taxation Administration Act 1953 from amounts earned by the deceased person as a member of the Defence Force;

that have not been credited in payment of income tax or social contribution, and in respect of which a payment has not been made by the Commissioner.