INCOME TAX ASSESSMENT ACT 1936

FORMER PART VI - COLLECTION AND RECOVERY OF TAX  

Former Division 1 - General  

FORMER SECTION 203   203   PAYMENTS BY STATES TO BE APPLIED IN PARTIAL DISCHARGE OF LIABILITY FOR INCOME TAX  
(Repealed by No 73 of 1989)

FORMER SECTION 204   204   WHEN TAX PAYABLE  
(Repealed by No 79 of 2010 )

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(Repealed by No 73 of 1989)

210-212A   FORMER SECTIONS 210-212A [ Repealed]  
(Repealed by No 39 of 1962)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(Repealed by No 79 of 2010 )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(Repealed by No 79 of 2010 )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(Repealed by No 134 of 1980)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(Repealed by No 11 of 1999)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(Repealed by No 79 of 2010 )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(Repealed by No 79 of 2010 )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(Repealed by No 79 of 2010 )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(Repealed by No 79 of 2010 )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(Repealed by No 79 of 2010 )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(Repealed by No 79 of 2010 )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(Repealed by No 79 of 2010 )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(Repealed by No 79 of 2010 )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(Repealed by No 79 of 2010 )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(Repealed by No 79 of 2010 )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 )

FORMER SECTION 222AOD   222AOD   PENALTY FOR NEW DIRECTORS  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AOE   222AOE   COMMISSIONER MUST GIVE 14 DAYS ' NOTICE BEFORE RECOVERING PENALTY  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AOF   222AOF   HOW NOTICE MAY BE GIVEN  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AOG   222AOG   REMISSION OF PENALTY IF SECTION 222AOB, 222AOBAA OR 222AOBA COMPLIED WITH BEFORE NOTICE PERIOD ENDS  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AOH   222AOH   EFFECT OF DIRECTOR PAYING PENALTY OR COMPANY DISCHARGING UNDERLYING LIABILITY  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AOI   222AOI   DIRECTOR'S RIGHTS OF INDEMNITY AND CONTRIBUTION  
(Repealed by No 79 of 2010 )

FORMER SECTION 222AOJ   222AOJ   DEFENCES  
(Repealed by No 79 of 2010 )

Former Subdivision C - Company failing to pay estimate under Division 8  

FORMER SECTION 222APA   222APA   APPLICATION  
(Repealed by No 79 of 2010 )