Section 443BA — Corporations Act 2001: 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.