Income Tax Assessment Act 1936
View history note
Hide history notePart VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.
Former Div 9 repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010.
No 79 of 2010
, s 3 and Sch 1 items 62 and 66 contains the following:
62 Payment agreements
(1)
This item applies in relation to an agreement that:
(a)
was made under section
222ALA
of the
Income Tax Assessment Act 1936
; and
(b)
was in force just before 1 July 2010.
(2)
The agreement has effect, from 1 July 2010, as if the agreement were an arrangement made under section
255-15
in Schedule
1
to the
Taxation Administration Act 1953
.
66 Inoperative provisions
(1)
This item applies if:
(a)
just before 1 July 2010, a person was liable to pay an amount to the Commissioner under:
(i)
former section
220AAE
,
220AAM
or
220AAR
of the
Income Tax Assessment Act 1936
; or
(ii)
former subsection
221YHZD(1)
or
(1A)
of that Act; or
(iii)
former subsection
221YN(1)
of that Act; or
(b)
the Commissioner has reason to suspect that, just before 1 July 2010, a person was so liable.
(2)
Despite the repeal of Divisions
8
and
9
of Part
VI
of the
Income Tax Assessment Act 1936
by this Schedule, but subject to item 62 of this Schedule, those Divisions continue to apply, after 1 July 2010, in relation to the liability or suspected liability, as if the repeal had not happened.
(3)
Subsection 268-90(2) in Schedule 1 to the
Taxation Administration Act 1953
, as added by this Schedule, is taken to require a statutory declaration or affidavit to which that subsection applies to verify any facts:
(a)
that relate to the liability, or suspected liability; and
(b)
that the declaration or affidavit would have been required to verify if subsection
222AHE(4)
,
222AID(4)
or
222AIH(3)
of the
Income Tax Assessment Act 1936
, as in force just before 1 July 2010, had applied to the declaration or affidavit.
Subdiv B repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div 9 heading.
Subdiv B heading substituted by No 179 of 1999, No 47 of 1998 and amended by No 138 of 1998.
(Repealed by No 79 of 2010 )
S 222AOF repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
9
heading. S 222AOF formerly read:
Sections
28A
and
29
of the
Acts Interpretation Act 1901
are also relevant to giving a notice under section
222AOE
.
SECTION 222AOF HOW NOTICE MAY BE GIVEN
222AOF(1)
If it appears from ASIC documents that a person is, or has been within the last 7 days, a director of the company, the Commissioner may give the person a notice under section
222AOE
by leaving it at, or sending it by post to, an address that appears from such documents to be, or to have been within the last 7 days, the person's place of residence or business.
Note:
S 222AOF(1) amended by No 119 of 2002.
222AOF(2)
In this section:
"ASC document"
(Repealed by No 119 of 2002)
Definition of " ASC document " amended by No 55 of 2001.
ASIC document
means a return:
(a) lodged with the Australian Securities and Investments Commission under section 205A , 205B or 346C of the Corporations Act 2001 ; or
(b) lodged with a person under a law that, for the purposes of the Corporations Act 2001 , is a previous law corresponding to section 205A , 205B or 346C of that Act.
Definition of " ASIC document " amended by No 101 of 2007, s 3 and Sch 1 item 222, by substituting " 205A, 205B or 346C " for " 205B or 345 " in paras (a) and (b), effective 1 September 2007.
Definition of " ASIC document " inserted by No 119 of 2002.
S 222AOF inserted by No 32 of 1993.
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