Commonwealth Numbered Acts
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TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982
TABLE OF PROVISIONS
1. Short title.
2. Commencement
3. Interpretation
4. Application of Assessment Act
5. Primary taxable amounts
6. Secondary taxable amounts
7. Promoters taxable amounts
8. Liability to pay tax
9. Reduction of liability where tax paid
10. Right of contribution and apportionment of liability
11. Declaration excluding persons from eligible promoters class
12. Application of payments
13. Penalty for late payment of tax
14. Change of trustee
15. Companies ceasing to exist
16. Request to eliminate undistributed amount
17. Request where dividend deemed to be paid to trustee
18. Notification of company tax liability
19. Remission of recoupment tax
20. Arrangements for payment of company tax
21. Instalment arrangements in relation to late payment of company tax
22. Arrangements, &c., to avoid operation of Act
23. Evidence
24. Regulations
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