ACTIn ForceAct
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(b) the assessment is taken to be withdrawn because the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.