Income Tax Assessment Act 1936

FORMER PART VI - COLLECTION AND RECOVERY OF TAX

Former Division 8 - Prompt recovery, through estimates and payment agreements, of certain amounts not remitted

History

Div 8 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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.

Former Subdivision A - Object and interpretation

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FORMER SECTION 222AFB

222AFB INTERPRETATION
(Repealed by No 79 of 2010 )

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History

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S 222AFB repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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:

SECTION 222AFB INTERPRETATION
222AFB(1)
In this Division, unless the contrary intention appears:
"director"
, 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;
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History

Definition of " director " amended by No 55 of 2001.

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.
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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 .
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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 .
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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 ;
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Definition of " statutory demand " amended by No 55 of 2001.

"statutory minimum"
has the same meaning as in the Corporations Act 2001 ;
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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 .

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History

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.

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