Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 222AHE

             (1)  An affidavit for the purposes of section 222AHC must comply with this section.

             (2)  The affidavit must be filed with the court, and a copy served on the Commissioner or Deputy Commissioner, as the case requires, within 14 days after the first day on which the person liable or the person's trustee takes a procedural step as a party to the proceedings (for example, entering an appearance, filing a notice of intention to defend, or applying to set aside judgment entered in default of appearance).

             (3)  However, the court may extend the period for compliance with subsection (2).

             (4)  The facts that the affidavit must verify include:

                     (a)  the total of the deductions made for the purposes of Division 1AA, 2, 3A, 3B or 4, as the case requires, during the relevant period, or the fact that no deductions were so made;

                     (b)  what has been done to comply with Division 1AAA, 3B or 4 in relation to the deductions (if any) so made;

                     (c)  the sum of all amounts withheld under Division 12 in Schedule 1 to the Taxation Administration Act 1953 during the relevant period, or the fact that no amounts were withheld during the period;

                    (ca)  the sum of all amounts required to be paid under Division 13 in Schedule 1 to the Taxation Administration Act 1953 during the relevant period, or the fact that no amounts were so paid during the period;

                     (d)  the sum of all amounts required to be paid under Division 14 in Schedule 1 to the Taxation Administration Act 1953 during the relevant period, or the fact that no amounts were so paid during the period;

                     (e)  what has been done to comply with Division 16 in Schedule 1 to the Taxation Administration Act 1953 in relation to the amounts withheld (if any) and the amounts so paid (if any);

                      (f)  without limiting paragraphs (b) and (e), what has been done to discharge the liability to which the estimate relates.

             (5)  The affidavit must be sworn by:

                     (a)  if the person is a company that has directors, a secretary or both--a director or secretary; or

                     (b)  if the person is an individual--the person; or

                     (c)  if the person is a government body--a prescribed person; or

                     (d)  if the person consists of 2 or more persons including one or more individuals and is neither a company nor a government body--that individual or one of those individuals; or

                     (e)  in any case--the person's trustee.