ATO receivables policy
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This chapter has been archived.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.
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 .
Versions of Chapter 34 published prior to July 2006 may be requested from mailbox: ATOReceivablesPolicy@ato.gov.au
|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|Version 4||4 July 2006||July 2006||24 July 2008||PS LA 2006/11 (withdrawn)|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|