Insolvency (Tax Priorities) Legislation Amendment Act 1993 (32 of 1993)
Part 2 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
4 Liquidators, receivers and certain agents
Section 215 of the Principal Act is amended by omitting subsection (6) and substituting the following subsection:
"(6) In this section, unless the contrary intention appears:
'tax' includes:
(a) interest under section 170AA or 207A; and
(b) additional tax under section 207 or Part VII; and
(c) an amount payable to the Commissioner under Division 1A, 1B, 1C, 2, 3, 3A, 3B, 4, 8 or 9.".
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