INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

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

Subdivision A - Object and interpretation  

SECTION 222AFB   INTERPRETATION  

222AFB(1)    

"person"
includes:


(aa) a person as defined in section 220AC ; and


(a) an employer as defined in subsection 221A(1) ; and


(b) a person as defined in subsection 221YHA(1) ; and


(c) an investment body as defined in section 202D ; and


(d) a person who is taken because of subsection 221YHZA(4) to be the investment body in relation to an investment; and


(e) a company within the meaning of Division 4 (see, for example, subsections 102L(10) , 102T(11) and 221YK(2) ); and


(f) a government body; and


(g) a partnership; and


(h) an entity within the meaning of the Income Tax Assessment Act 1997 .

Note:

Subsections (2) and (3) deal with obligations imposed on partnerships.

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