ATO receivables policy

PART B - The collection of taxation debts (Archived)

Chapter 34 - Collection of GST - special rules (Archived)


  !     This chapter has been archived. Content has been transferred to PS LA 2013/6 .

  !     This document has changed over time. View its history below.
 

Archival:

Chapter 34 is archived with effect from 7 November 2013

The content of Chapter 34 has been transferred into Law Administration Practice Statement PS LA 2013/6 Collection from goods and services tax (GST) groups, GST joint ventures and other entities of debts arising from indirect tax laws .

Revision history:

Chapter 34 was first published in the ATO Receivables Policy in July 2000.

Versions of Chapter 34 published prior to July 2006 may be requested from mailbox: ATOReceivablesPolicy@ato.gov.au

Chapter 34 - Archived versions
Version Date of effect Date published Date archived Associated LAPS
Version 1 1 July 2000 July 2000 1 July 2001  
Version 2 1 July 2001 July 2001 23 April 2003  
Version 3 23 April 2003 April 2003 4 July 2006  
Version 4 4 July 2006 July 2006 24 July 2008 PS LA 2006/11 (withdrawn)
Version 5 24 July 2008 August 2008 7 November 2013 PS LA 2008/13