Commonwealth Consolidated Acts

CORPORATIONS ACT 2001 - SECT 443BA

  (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.

  (2)   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 .