INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

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Pt IIIAA inserted by No 58 of 1987.

Division 7B - Tainted share capital accounts  

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Div 7B inserted by No 63 of 1998.

Subdivision D - Payment etc. of untainting tax  

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Subdiv D inserted by No 58 of 2000, s 3 and Sch 8 item 17, effective 1 July 1998.

SECTION 160ARDZB   RECOVERY OF TAX  

160ARDZB(1)   [Recovery of unpaid untainting tax]  

Any unpaid untainting tax may be sued for and recovered in a court of competent jurisdiction by the Commissioner suing in his or her official name.

160ARDZB(2)   Application.  

Subsection (1) does not apply in relation to any untainting tax or additional tax that becomes due and payable on or after 1 July 2000.

Note:

For provisions about collection and recovery of untainting tax and additional tax on or after 1 July 2000, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

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S 160ARDZB(2) inserted by No 44 of 2000, s 3 and Sch 3 item 19, effective 22 December 1999.

S 160ARDZB substituted by No 58 of 2000, s 3 and Sch 8 item 18, effective 1 July 1999.

S 160ARDZB formerly read:

RECOVERY OF TAX  
160ARDZB
Any unpaid untainting tax, and any unpaid additional tax payable under section 160ARDZA , may be sued for and recovered in a court of competent jurisdiction by the Commissioner suing in his or her official name.

S 160ARDZB inserted by No 58 of 2000, s 3 and Sch 8 item 17, effective 1 July 1998.

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