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CORPORATIONS ACT 2001

CHAPTER 5 - EXTERNAL ADMINISTRATION  

PART 5.3A - ADMINISTRATION OF A COMPANY'S AFFAIRS WITH A VIEW TO EXECUTING A DEED OF COMPANY ARRANGEMENT  

Division 9 - Administrator's liability and indemnity for debts of administration  

Subdivision A - Liability  

SECTION 443BA  CERTAIN TAXATION LIABILITIES  

443BA(1)  [Taxation liabilities of administrator]  


The administrator of a company is liable to pay to the Commissioner of Taxation:


(a) each amount payable under a remittance provision because of a deduction made by the administrator; and


(b) without limiting paragraph (a), so much of each amount payable under a remittance provision because of a deduction made by the company during the administration as equals so much of the deduction as is attributable to a period throughout which the administration continued;

even if the amount became payable after the end of the administration.

443BA(2)  [Definitions]  

 View history reference

In this section:

remittance provision means any of the following former provisions of the Income Tax Assessment Act 1936:


(aa) section 220AAE, 220AAM or 220AAR;


(a) section 221F (except subsection 221F(12)) or section 221G (except subsection 221G(4A));


(b) subsection 221YHDC(2);


(c) subsection 221YHZD(1) or (1A);


(d) subsection 221YN(1);

and any of the provisions of Subdivision 16-B in Schedule 1 to the Taxation Administration Act 1953.

unpaid amount (Repealed by No 79 of 2010, Sch 1, Pt 2[13] (effective 1 July 2010).)


 



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