Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 222AID

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

             (2)  The affidavit must be filed with the court, and a copy served on the applicant, within 14 days after notice of the application was served on the company.

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

             (4)  The facts that the affidavit must verify in relation to a liability to which an estimate relates include:

                     (a)  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 director, secretary or trustee of the company.