INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Below is material repealed as inoperative in s 128C by No 101 of 2006.
The Commissioner must not exercise his or her power under subsection (1) on or after 1 July 2000.
Subsections (2) and (5) do not apply in relation to withholding tax that becomes due and payable on or after 1 July 2000.
Withholding tax, when it becomes due and payable, is a debt due to the Queen on behalf of the Commonwealth and payable to the Commissioner.128C(5) [Unpaid tax]
Any unpaid withholding tax may be sued for and recovered in a court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his official name.