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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(Repealed by No 79 of 2010)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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