Corporations Act 2001

The administrator of a company is liable to pay to the Commissioner of Taxation:

each amount payable under a remittance provision because of a deduction made by the administrator; and

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;

In this section:

section 220AAE, 220AAM or 220AAR;

section 221F (except subsection 221F(12)) or section 221G (except subsection 221G(4A));

subsection 221YHDC(2);

subsection 221YHZD(1) or (1A);

subsection 221YN(1);