Income Tax Assessment Act 1936

Part VI repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.

Former Div 9 repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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Subdiv C repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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S 222APE repealed by No 79 of 2010 , s 3 and Sch 1 item 2, effective 1 July 2010.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 222APE formerly read:

SECTION 222APE COMMISSIONER MUST GIVE 14 DAYS ' NOTICE BEFORE RECOVERING PENALTY  
222APE(1)
The Commissioner is not entitled to recover from a person a penalty payable under this Subdivision until the end of 14 days after the Commissioner gives to the person a notice ( ``the penalty notice'' ) that:

(a) sets out details of the unpaid amount of the estimate; and

(b) if the penalty notice is given within 14 days after the Commissioner sent to the company notice of the estimate - states that at the end of those 14 days the person will become liable to pay to the Commissioner, by way of penalty, an amount equal to that unpaid amount unless:

(i) the company's liability to pay the estimate has been discharged; or

(ii) an agreement relating to that liability is in force under section 222ALA ; or

(iii) the company is under administration within the meaning of the Corporations Act 2001 ; or

(iv) the company is being wound up; and

(c) if the penalty notice is given more than 14 days after the Commissioner sent to the company notice of the estimate - states that the person is liable to pay to the Commissioner, by way of penalty, an amount equal to that unpaid amount; and

(d) states that the penalty will be remitted if, at the end of 14 days after the penalty notice is given:

(i) the company's liability to pay the estimate has been discharged; or

(ii) an agreement relating to that liability is in force under section 222ALA ; or

(iii) the company is under administration within the meaning of the Corporations Act 2001 ; or

(iv) the company is being wound up.

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History

S 222APE(1) amended by No 55 of 2001.

222APE(2)
Section 222AOF applies to a notice under this section in the same way as to a notice under section 222AOE .

S 222APE inserted by No 32 of 1993.