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  • Insolvency (Tax Priorities) Legislation Amendment Act 1993 (32 of 1993)

  • Front Matter
  • Part 1 PRELIMINARY
  • 1 Short title
  • 2 Commencement
  • Part 2 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
  • 3 Principal Act
  • 4 Liquidators, receivers and certain agents
  • 5 Commissioner may collect tax from person owing money to taxpayer
  • 6 Employers other than group employers
  • 7 Employer not accounting for certain deductions
  • 8 Recovery of amounts by Commissioner
  • 9 Failure to pay amounts deducted to Commissioner
  • 10 Recovery of amounts by Commissioner
  • 11 Duty of payer to pay deducted amount to Commissioner
  • 12 Recovery of amounts by Commissioner
  • 13 Extended operation of some provisions of Subdivision B
  • 14 Recovery of amounts by Commissioner
  • 15 Liability of trustee to pay to Commissioner amounts deducted before 1 June 1993
  • 16 After Division 7 of Part VI of the Principal Act the following Divisions are inserted
  • 17 Application of certain amendments
  • Part 3 AMENDMENT OF THE ADMINISTRATIVE DECISIONS (JUDICIAL REVIEW) ACT 1977
  • 18 Principal Act
  • 19 Schedule 1
  • Part 4 AMENDMENTS OF THE CORPORATIONS LAW
  • 20 Corporations Law
  • 21 After section 443B of the Corporations Law the following section is inserted
  • 22 Administrator not otherwise liable for company's debts
  • 23 Right of indemnity
  • 24 Creditor may serve statutory demand on company
  • 25 After section 588E of the Corporations Law the following section is inserted in Division 1 of Part 5.7B
  • 26 Transaction not voidable as against certain persons
  • 27 After section 588FG of the Corporations Law the following sections are inserted
  • 28 Application of amount paid as compensation
  • Part 5 CONSEQUENTIAL AMENDMENTS OF OTHER ACTS
  • 29 Schedule
  • 30 Application of certain amendments of the Bankruptcy Act 1966
  • Schedule AMENDMENTS OF ACTS CONSEQUENT ON THIS ACT
  • Bankruptcy Act 1966
  • 1 Subsection 109 (1)
  • Child Support (Registration and Collection) Act 1988
  • 2 Subsection 50 (2)
  • Crimes (Taxation Offences) Act 1980
  • 3 Subsection 3 (1) (paragraphs (a), (aa), (b), (c), (ca), (d), (e) and (g) of the definition of 'income tax')
  • Crown Debts (Priority) Act 1981
  • 4 Section 4
  • Life Insurance Policy Holders' Protection Levies Collection Act 1991
  • 5 Subsection 32 (1)

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