CORPORATIONS LAW- SECT 443BA Certain taxation liabilities

Commonwealth Repealed Acts

This legislation has been repealed.

Certain taxation liabilities

(1): 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.

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

(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).

unpaid amount, in relation to an estimate, has the same meaning as in Division 8 of Part VI of the Income Tax Assessment Act 1936.