INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1 - General  

SECTION 205   TAXPAYER LEAVING AUSTRALIA  

205(1)   [Date tax due]  

Where the Commissioner has reason to believe that a person liable to pay tax may leave Australia before the date on which the tax is due and payable the tax shall be due and payable on such date as the Commissioner notifies to that person.

205(2)   [Additional tax]  

In subsection (1), ``tax'' includes additional tax under Part VII .

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History

S 205(2) inserted by No 123 of 1984.

205(3)   Application.  

The Commissioner must not exercise his or her power under this section (including the extended operation that this section has because of any provision of this or any other Act) on or after 1 July 2000.

Example:

Subsection 163A(8) provides for an extended operation of this section in respect of a penalty under section 163A . The Commissioner therefore must not exercise his or her power under this section because of that extended operation 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 the variation of the time for paying an amount), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

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History

S 205(3) amended by No 44 of 2000, s 3 and Sch 3 item 20, by substituting ``provision of this or any other Act'' for ``other provision of this Act'', effective 22 December 1999.

S 205(3) and note inserted by No 179 of 1999.

S 205 amended by No 65 of 1940.

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