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  • 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
    Final 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 final Determination will set out the Commissioner's view on a receiver's obligation to retain money in respect of post-appointment tax liabilities.

    Expected completion
    To be advised

    Comments
    Draft Taxation Determination TD 2019/D2 published on 27 March 2019. Comments period closed on 26 April 2019.

    Contact
    Anna Martin, Tax Counsel Network
    Phone: (02) 6216 6014
    Anna.Martin@ato.gov.au

    [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
    June 2019

    Contact
    Deanna Sari, Strategy and Support
    Phone: (03) 8632 4901
    Deanna.Sari@ato.gov.au

    Last modified: 28 May 2019QC 57885