Former Div 9 repealed by No 79 of 2010, s 3 and Sch 1 item 2, effective 1 July 2010.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
Subdiv B repealed by No 79 of 2010, s 3 and Sch 1 item 2, effective 1 July 2010.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.
Subdiv B heading substituted by No 179 of 1999, No 47 of 1998 and amended by No 138 of 1998.
FORMER SECTION 222AOE
222AOECOMMISSIONER 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(Repealed by No 79 of 2010)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).
S 222AOE 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 222AOE formerly read:
SECTION 222AOE COMMISSIONER MUST GIVE 14 DAYS' NOTICE BEFORE RECOVERING PENALTY 222AOE The Commissioner is not entitled to recover from a person a penalty payable under this Subdivision until the end of 14 days after the Commissioner gives to the person a notice that:
(a) sets out details of the unpaid amount of the liability referred to in subsection 222AOC(1), (1A) or (2) (whichever relates to the penalty); and
(b) states that the person is liable to pay to the Commissioner, by way of penalty, an amount equal to that unpaid amount, but that the penalty will be remitted if, at the end of 14 days after the notice is given:
(i) the liability has been discharged; or
(ii) an agreement relating to the liability is in force under section 222ALA; or
(iii) the company is under administration within the meaning of the Corporations Act 2001; or
(iv) the company is being wound up.
S 222AOE amended by No 169 of 2001, No 55 of 2001, No 179 of 1999 and inserted by No 32 of 1993.