Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In this Division, unless the contrary intention appears:
"director" , in relation to a company:
(a) means someone who is a director of the company for the purposes of the Corporations Act 2001 ; and
(b) in the case of an unincorporated company--includes an officeholder of the company.
"due date" , in relation to an amount required to be paid to the Commissioner under a remittance provision, means the day on, by or before which the amount must be paid to the Commissioner.
"government body" means the Commonwealth, a State, a Territory or an authority of the Commonwealth or a State or Territory.
"non-cash benefit" has the same meaning as in the Income Tax Assessment Act 1997 .
"person" means an entity within the meaning of the Income Tax Assessment Act 1997 or a government body .
"relate" , in the case of a reference to the liability to which an estimate relates, includes purport to relate.
"remittance provision" means any of the following provisions:
(a) in former Division 1AAA--former sections 220AAE, 220AAM and 220AAR;
(c) in former Division 3B--former subsections 221YHZD(1) and (1A);
(d) in former Division 4--former subsection 221YN(1);
(e) in Schedule 1 to the Taxation Administration Act 1953 -- section 16‑70.
"statutory demand" has the same meaning as in the Corporations Act 2001 .
"statutory minimum" has the same meaning as in the Corporations Act 2001 .
"trustee" , in relation to a person, means:
(a) a trustee (as defined in section 6) in whom the person's property is vested, or who has control of the person's property; and
(b) if the person is a partnership--includes someone who is a trustee of any of the partners because of paragraph (a).
Note: Subsection (4) deals with the case where there are 2 or more trustees of a person.
"underlying liability" , in relation to an estimate, means the liability to which the estimate relates.
"unpaid amount" has the meaning given by section 222AFC.
(2) If a partnership is liable under this Division to pay an amount, the partners are jointly and severally liable to pay the amount.
(3) Any other obligation that this Division imposes on a partnership may be discharged by any of the partners.
(4) If there are 2 or more trustees of a person, anything this Division provides for to be done by or in relation to the person's trustee may be done by or in relation to any of them.