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Taxation Administration Act 1999
56ADefinitions for div 7.2
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56A Definitions for div 7.2
arrangement, for payment of an assessment amount, means an
extension of time for payment, or the acceptance of payment by
instalments, under section 52 (Arrangements for payment of tax).
assessment amount, for a corporation, means the amount of tax
liability in an assessment notice issued to the corporation.
Division 7.2 Recovery of tax from directors of corporations