Show download pdf controls
  • Advice under development – administration issues

    We are currently developing advice and guidance on the following administration issues.

    [3777] Receiver’s obligation to retain money in respect of post-appointment tax liabilities

    Title
    Draft Taxation Determination
    Income tax: what is a receiver’s obligation to retain money in respect of post-appointment tax liabilities under section 254 of the Income Tax Assessment Act 1936?

    Registered
    11 August 2016

    Purpose
    The draft Determination will set out the Commissioner's proposed view on a receiver's obligation to retain money in respect of post-appointment tax liabilities.

    Expected completion
    Early 2019

    Comments
    When finalised, this Ruling will replace Draft TD 2012/D7.

    [3949] Collection and recovery of disputed debts

    Title
    Law Administration Practice Statement
    Collection and recovery of disputed debts

    Registered
    October 2018

    Purpose
    The Practice statement is a rewrite of PS LA 2011/4 Collection and recovery of disputed debts and will further clarify the Commissioner's approach to debt collection and recovery.

    Expected completion
    May 2019

    Last modified: 11 Feb 2019QC 57885