Income Tax Assessment Act 1936

FORMER PART VI - COLLECTION AND RECOVERY OF TAX  

Former Division 1 - General  

FORMER SECTION 204A  

204A   APPLICATION OF CERTAIN PROVISIONS TO STATE TAX  
(Repealed by No 73 of 1989)

210-212A   FORMER SECTIONS 210-212A (Repealed)  
(Repealed by No 39 of 1962)

FORMER SECTION 213  

213   TEMPORARY BUSINESS  
(Repealed by No 79 of 2010 )

FORMER SECTION 219  

219   CONSOLIDATED ASSESSMENTS  
(Repealed by No 79 of 2010 )

FORMER SECTION 221  

221   PAYMENT OF TAX TO HAVE PRIORITY IN CASE OF BANKRUPTCY OR LIQUIDATION  
(Repealed by No 134 of 1980)

Former Division 7 - Higher education contribution and student financial supplement assessment debts  

FORMER SECTION 221ZY  

221ZY   APPLICATION OF DEDUCTIONS IN PAYMENT OF HEC ASSESSMENT DEBTS AND FS ASSESSMENT DEBTS  
(Repealed by No 11 of 1999)

Former Division 7 - Higher education contribution assessment debts  

Former Division 8 - Prompt recovery, through estimates and payment agreements, of certain amounts not remitted  

Former Subdivision A - Object and interpretation  

FORMER SECTION 222AFA  

222AFA   OBJECT AND OUTLINE  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AFB  

222AFB   INTERPRETATION  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AFC  

222AFC   UNPAID AMOUNT  
(Repealed by No 79 of 2010 )

Former Subdivision B - Making, reducing and revoking estimates  

FORMER SECTION 222AGA  

222AGA   WHEN COMMISSIONER MAY MAKE ESTIMATE  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AGB  

222AGB   NOTICE TO PERSON LIABLE  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AGC  

222AGC   REDUCING AMOUNT OF ESTIMATE  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AGD  

222AGD   REVOKING ESTIMATE  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AGE  

222AGE   MATTERS FOR COMMISSIONER TO CONSIDER UNDER SECTIONS 222AGC AND 222AGD  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AGF  

222AGF   REQUIREMENTS FOR STATUTORY DECLARATION UNDER SECTION 222AGC OR 222AGD  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AGG  

222AGG   FURTHER ESTIMATE AFTER PREVIOUS ESTIMATE REVOKED OR DISCHARGED  
(Repealed by No 79 of 2010 )

Former Subdivision C - Recovering unpaid amount of estimate  

FORMER SECTION 222AHA  

222AHA   NATURE OF LIABILITY CREATED BY NOTICE  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AHB  

222AHB   REFUND IF ESTIMATE EXCEEDS UNDERLYING LIABILITY  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AHC  

222AHC   DEFENCES IN RECOVERY PROCEEDINGS  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AHD  

222AHD   EFFECT OF AFFIDAVIT ON ESTIMATE  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AHE  

222AHE   REQUIREMENTS FOR AFFIDAVIT UNDER SECTION 222AHC  
(Repealed by No 79 of 2010 )

Former Subdivision D - Insolvency proceedings  

FORMER SECTION 222AIA  

222AIA   EFFECT ON STATUTORY DEMAND IF ESTIMATE REDUCED OR REVOKED  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AIB  

222AIB   DEFENCES ON WINDING UP APPLICATION  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AIC  

222AIC   EFFECT OF AFFIDAVIT ON ESTIMATE  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AID  

222AID   REQUIREMENTS FOR AFFIDAVIT UNDER SECTION 222AIB  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AIE  

222AIE   DEFENCES UNDER SECTION 222AIB NOT AVAILABLE ON APPLICATION TO SET ASIDE STATUTORY DEMAND  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AIF  

222AIF   ESTIMATE PROVABLE IN BANKRUPTCY OR WINDING UP  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AIG  

222AIG   REJECTION OF PROOF OF DEBT RELATING TO ESTIMATE  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AIH  

222AIH   REQUIREMENTS FOR STATUTORY DECLARATION UNDER SECTION 222AIG  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AII  

222AII   PROVISIONS ALTERING EFFECT OF CORPORATIONS ACT  
(Repealed by No 79 of 2010 )

Former Subdivision E - Late payment of estimate  

FORMER SECTION 222AJA  

222AJA   LIABILITY TO THE GENERAL INTEREST CHARGE  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AJB  

222AJB   EFFECT OF PAYING THE GENERAL INTEREST CHARGE  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AJC  

222AJC   REMISSION OF PENALTIES UNDER THIS SUBDIVISION  
(Repealed by No 11 of 1999)

Former Subdivision F - Effect on liabilities under this and other Divisions if estimate reduced or revoked  

FORMER SECTION 222AKA  

222AKA   LIABILITIES ADJUSTED WITH EFFECT FROM WHEN THEY AROSE  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AKB  

222AKB   REDUCTION OR REVOCATION DOES NOT PREJUDICE COMMISSIONER'S RIGHTS IN RELATION TO UNDERLYING LIABILITY  
(Repealed by No 79 of 2010 )

Former Subdivision G - Payment agreements  

FORMER SECTION 222ALA  

222ALA   COMMISSIONER MAY MAKE AGREEMENT  
(Repealed by No 79 of 2010 )

FORMER SECTION 222ALB  

222ALB   EFFECT OF CERTAIN PAYMENTS  
(Repealed by No 79 of 2010 )

Former Subdivision H - Miscellaneous  

FORMER SECTION 222AMA  

222AMA   EFFECT OF JUDGMENT ON LIABILITY ON WHICH IT IS BASED  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AMB  

222AMB   NOTICES UNDER THIS DIVISION WHERE TRUSTEE HAS CONTROL OF AFFAIRS OF PERSON LIABLE  
(Repealed by No 79 of 2010 )

Former Division 9 - Penalties for directors of non-remitting companies  

Former Subdivision A - Object and interpretation  

FORMER SECTION 222ANA  

222ANA   OBJECT AND OUTLINE  
(Repealed by No 79 of 2010 )

FORMER SECTION 222ANB  

222ANB   INTERPRETATION  
(Repealed by No 79 of 2010 )

Former Subdivision B - Company failing to remit deductions, amounts withheld etc  

FORMER SECTION 222AOA  

222AOA   APPLICATION  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AOB  

222AOB   DIRECTORS TO CAUSE COMPANY TO REMIT OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION - DEDUCTIONS AND AMOUNTS WITHHELD  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AOBAA  

222AOBAA   DIRECTORS TO CAUSE COMPANY TO REMIT OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION - ALIENATED PERSONAL SERVICES PAYMENTS  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AOBA  

222AOBA   DIRECTORS TO CAUSE COMPANY TO REMIT OR TO GO INTO VOLUNTARY ADMINISTRATION OR LIQUIDATION - NON-CASH BENEFITS  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AOC  

222AOC   PENALTY FOR DIRECTORS IN OFFICE ON OR BEFORE DUE DATE  
(Repealed by No 79 of 2010 )