S 222AGD repealed by
No 79 of 2010
, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div
heading. S 222AGD formerly read:
SECTION 222AGD REVOKING ESTIMATE
This subsection revokes an estimate if:
the person liable or the person's trustee gives the Commissioner a statutory declaration that complies with section
the declaration is to the effect that, during the period concerned, the person did not:
make any deductions for the purposes of Division
withhold any amounts under Division
Taxation Administration Act 1953
receive any payments that gave rise to a liability under Division
in that Schedule; or
as the case requires.
provide any non-cash benefits that gave rise to a liability under Division
in that Schedule;
also provide for the automatic revocation of an estimate.
S 222AGD(1)(b) substituted by No 119 of 2002.
S 222AGD(1) amended by No 138 of 1994.
The Commissioner may at any time revoke an estimate, but is not obliged to consider whether or not to do so.
If the Commissioner revokes an estimate under subsection (2), he or she must send to the person liable or to the person's trustee a written notice that:
identifies the liability to which the estimate relates; and
states that the estimate has been revoked.
The revocation takes effect when the notice is sent.
S 222AGD inserted by No 32 of 1993.