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Div 8 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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 B - Making, reducing and revoking estimates

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FORMER SECTION 222AGF

222AGF REQUIREMENTS FOR STATUTORY DECLARATION UNDER SECTION 222AGC OR 222AGD
(Repealed by No 79 of 2010 )

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History

S 222AGF repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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

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

(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;
as the case requires; or

(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

(iv) provide any non-cash benefits that gave rise to a liability under Division 14 in that Schedule;
as the case requires.
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History

S 222AGF(4) substituted by No 119 of 2002 and amended by No 138 of 1994.

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.
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History

S 222AGF(5) amended by No 119 of 2002 and substituted by No 170 of 1995.

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.

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