Taxation Administration Act 1999
56CFailure to comply with arrangement for payment
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56C Failure to comply with arrangement for payment (a) a compliance notice is given to a director or former director of a corporation under section 56B in relation to an assessment amount; and (b) the assessment is taken to be withdrawn because the commissioner makes an arrangement for payment with the corporation; and (c) the corporation fails to pay the assessment amount in accordance with the arrangement. (2) The commissioner may give a further compliance notice to the director or former director for the amount or any part of the amount.