Document ID: chunk:federal_register_of_legislation:C2025C00185:section:443ba
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 443BA
Character Range: 1569936–1570968

443BA  Certain taxation liabilities
 (1) The administrator of a company is liable to pay to the Commissioner of Taxation:
 (a) each amount payable under a remittance provision because of a deduction made by the administrator; and
 (b) without limiting paragraph (a), so much of each amount payable under a remittance provision because of a deduction made by the company during the administration as equals so much of the deduction as is attributable to a period throughout which the administration continued;
even if the amount became payable after the end of the administration.
 (2) In this section:
remittance provision means any of the following former provisions of the Income Tax Assessment Act 1936:
 (aa) section 220AAE, 220AAM or 220AAR;
 (a) section 221F (except subsection 221F(12)) or section 221G (except subsection 221G(4A));
 (b) subsection 221YHDC(2);
 (c) subsection 221YHZD(1) or (1A);
 (d) subsection 221YN(1);
and any of the provisions of Subdivision 16‑B in Schedule 1 to the Taxation Administration Act 1953.