Taxation Administration Act 1999

This section applies if—

a compliance notice is given to a director or former director of a corporation under section 56B in relation to an assessment amount; and

the assessment is taken to be withdrawn because the commissioner makes an arrangement for payment with the corporation; and

the corporation fails to pay the assessment amount in accordance with the arrangement.

The commissioner may give a further compliance notice to the director or former director for the amount or any part of the amount.