INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 4 - Collection of withholding tax  

SECTION 221YR   RECOVERY OF AMOUNTS BY COMMISSIONER  

221YR(1A)   [Reference to amount payable]  

A reference in this section to an amount payable under this Division includes a reference to:

(a) the unpaid amount of an estimate under section 222AGA that relates to a liability under this Division; or

(b) a penalty payable under Subdivision E of Division 8 in relation to such an estimate; or

(c) an amount that is due and payable under an agreement under section 222ALA that relates to:

(i) a liability under this Division; or

(ii) a liability to pay an estimate relating to such a liability;

even if the agreement also relates to a liability that is not of a kind referred to in subparagraph (i) or (ii); or

(d) a penalty payable under Subdivision B of Division 9 in relation to a company's liability under this Division; or

(e) a penalty payable under Subdivision C of Division 9 in relation to an estimate relating to a company's liability under this Division; or

(f) a penalty payable under Subdivision D of Division 9 in relation to a company's liability to pay an amount of the kind referred to in paragraph (c).

221YR(1)   [Amount payable as debt]  

An amount payable to the Commissioner under this Division by a person is a debt due to the Commonwealth and payable to the Commissioner and:

(a) that amount may be sued for and recovered in a court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his official name; or

(b) a court before which proceedings are taken against that person for an offence against a provision of this Division may order that person to pay that amount to the Commissioner.

221YR(2)   [Application of Taxation Administration Act]  

The provisions of section 8ZL of the Taxation Administration Act 1953 apply in proceedings for the recovery of an amount payable to the Commissioner under this Division in like manner as those provisions apply in relation to a prosecution for a prescribed taxation offence within the meaning of Part III of that Act.

221YR(3)    

221YR(4)   [Statement in recovery proceedings]  

In making a statement, whether orally or in writing, and whether or not under oath, for a purpose connected with proceedings to recover from a person an amount payable to the Commissioner under this Division, the person may, in so far as the statement relates to a question about whether the first-mentioned person has a defence, ignore the possibility that a statutory declaration relating to an estimate may be given to the Commissioner, or an affidavit relating to an estimate may be filed, under Subdivision B, C or D of Division 8 .

221YR(5)   [Subsec (1A) expression]  

An expression has in subsection (1A) the same meaning as in Division 8 .

221YR(6)   Application.  

This section applies or has effect as follows:

(a) subsection (1), to the extent of its operation apart from paragraph (1)(b), does not apply in relation to an amount that becomes due and payable on or after 1 July 2000;

(b) an averment must not be made because of the operation of subsection (2) on or after 1 July 2000.

Note:

For provisions about collection and recovery of amounts payable under this Division and other amounts on or after 1 July 2000, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .