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CORPORATIONS ACT 2001 - SECT 443BA

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.

             (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 .



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