Corporations Act 2001
Note: This Part does not apply to a CCIV or a sub-fund of a CCIV: see Division 4 of Part 8B.6 .
The administrator of a company is liable to pay to the Commissioner of Taxation:
(a) each amount payable under a remittance provision because of a deduction made by the administrator; and
(b) without limiting paragraph (a), so much of each amount payable under a remittance provision because of a deduction made by the company during the administration as equals so much of the deduction as is attributable to a period throughout which the administration continued;
even if the amount became payable after the end of the administration.443BA(2) [ Definitions]
In this section:
means any of the following former provisions of the Income Tax Assessment Act 1936 :
(aa) section 220AAE, 220AAM or 220AAR;
(a) section 221F (except subsection 221F(12)) or section 221G (except subsection 221G(4A));
(b) subsection 221YHDC(2);
(c) subsection 221YHZD(1) or (1A);
(d) subsection 221YN(1);
and any of the provisions of Subdivision 16-B in Schedule 1 to the Taxation Administration Act 1953 .
(Repealed by No 79 of 2010, Sch 1, Pt 2 [ 13] (effective 1 July 2010).)
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