Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 222AFC

             (1)  The unpaid amount of a liability to pay amounts is:

                     (a)  if the liability remains undischarged to the extent of a particular amount--that amount; or

                     (b)  otherwise--a nil amount.

             (2)  The unpaid amount of an estimate is:

                     (a)  if the liability to pay the estimate remains undischarged to the extent of a particular amount--that amount; or

                     (b)  otherwise--a nil amount.