Former Div 9 repealed by No 79 of 2010, s 3 and Sch 1 item 2, effective 1 July 2010. No 79 of 2010, s 3 and Sch 1 items 62 and 66 contains the following:
62 Payment agreements (1) This item applies in relation to an agreement that:
(a) was made under section 222ALA of the Income Tax Assessment Act 1936; and
(b) was in force just before 1 July 2010. (2) The agreement has effect, from 1 July 2010, as if the agreement were an arrangement made under section 255-15 in Schedule 1 to the Taxation Administration Act 1953.66 Inoperative provisions (1) This item applies if:
(a) just before 1 July 2010, a person was liable to pay an amount to the Commissioner under:
(b) the Commissioner has reason to suspect that, just before 1 July 2010, a person was so liable. (2) Despite the repeal of Divisions 8 and 9 of Part VI of the Income Tax Assessment Act 1936 by this Schedule, but subject to item 62 of this Schedule, those Divisions continue to apply, after 1 July 2010, in relation to the liability or suspected liability, as if the repeal had not happened. (3) Subsection 268-90(2) in Schedule 1 to the Taxation Administration Act 1953, as added by this Schedule, is taken to require a statutory declaration or affidavit to which that subsection applies to verify any facts:
(a) that relate to the liability, or suspected liability; and
(b) that the declaration or affidavit would have been required to verify if subsection 222AHE(4), 222AID(4) or 222AIH(3) of the Income Tax Assessment Act 1936, as in force just before 1 July 2010, had applied to the declaration or affidavit.
Former Subdivision B - Company failing to remit deductions, amounts withheld etc
S 222AOH repealed by No 79 of 2010, s 3 and Sch 1 item 2, effective 1 July 2010. For application provisions, see note under Div 9 heading. S 222AOH formerly read:
SECTION 222AOH EFFECT OF DIRECTOR PAYING PENALTY OR COMPANY DISCHARGING UNDERLYING LIABILITY 222AOH(1) If one or more persons are liable to a penalty under this Subdivision, the following are parallel liabilities:
(a) the liability of that person, or of each of those persons, to the penalty;
(b) the liability referred to in subsection 222AOC(1), (1A) or (2) (whichever relates to the penalty);
(c) liability under a judgment, so far as it is based on a liability referred to in paragraph (a) or (b).
S 222AOH(1) amended by No 169 of 2001, No 179 of 1999.
222AOH(2) This means that if, at a particular time:
(a) an amount is paid or applied towards discharging one of the parallel liabilities; or
(b) because of section 222AHA, one of the parallel liabilities is discharged to the extent of a particular amount;
each of the others that is in existence at that time is discharged to the extent of the same amount. However, this subsection does not discharge a liability to a greater extent than the amount of the liability.