Section 443BA — Corporations Act 2001 (Cth)

(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.

Related sections

• s 442F — Protection of persons dealing with administrator
• s 443A — General debts
• s 443B — Payments for property used or occupied by, or in the possession of, the company
• s 443C — Administrator not otherwise liable for company’s debts
• s 443D — Right of indemnity
• s 443E — Right of indemnity has priority over other debts

Research how courts apply s 443BA

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