Australian Capital Territory Consolidated Acts

TAXATION ADMINISTRATION ACT 1999 - SECT 56C

    (1)     This section applies if—

        (a)     a compliance notice is given to a director or former director of a corporation under section 56B in relation to an assessment amount; and

        (b)     the assessment is taken to be withdrawn because the commissioner makes an arrangement for payment with the corporation; and

        (c)     the corporation fails to pay the assessment amount in accordance with the arrangement.

    (2)     The commissioner may give a further compliance notice to the director or former director for the amount or any part of the amount.