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INCOME TAX ASSESSMENT ACT 1936

FORMER PART VI - COLLECTION AND RECOVERY OF TAX  

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

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

FORMER SECTION 222AOE  

222AOE  COMMISSIONER MUST GIVE 14 DAYS ' NOTICE BEFORE RECOVERING PENALTY  

(Repealed by No 79 of 2010 )

[ CCH Note: No 147 of 2011, s 3 and Sch 7 item 1 contains the following application provision:

1 Validation of notices  


(1) This item applies if the Commissioner gave (or purported to give) a notice under former section 222AOE on or after 10 December 2007 by sending it by pre-paid post in accordance with section 28A of the Acts Interpretation Act 1901 .


(2) For the purpose of former section 222AOE, treat the notice as having been given at the time the Commissioner sent it by pre-paid post in accordance with section 28A of the Acts Interpretation Act 1901 .


(3) This item applies despite section 29 of the Acts Interpretation Act 1901 .


(4) This item does not affect rights or liabilities arising between parties to proceedings heard and finally determined by a court on or before the commencement of this item, to the extent that those rights or liabilities arose from, or were affected by, a notice referred to in subitem (1).


(5) In this item:

former section 222AOE means former section 222AOE of the Income Tax Assessment Act 1936 (as that section was in force before the commencement of Schedule 1 to the Tax Laws Amendment (Transfer of Provisions) Act 2010 ).

]


 



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