47ADefinitions

#### 47A Definitions 47A Definitions > In this Division— > > corporate tax liability means— > > > (a) the amount of tax that a corporation has been assessed as being liable to pay, as set out in a notice of assessment issued to the corporation, and > > > (b) any interest or penalty tax payable in respect of an amount referred to in paragraph (a). > > special arrangement for the payment of a corporate tax liability means an arrangement for the payment of tax made by the Chief Commissioner under section 47. > > **s 47A:** Ins 2003 No 80, Sch 6 \[3\]. Am 2014 No 19, Sch 3 \[1\] \[2\].