ATO receivables policy

PART B - The collection of taxation debts (Archived)

Chapter 36 - Freezing orders (also known as Mareva injunctions or asset preservation orders) (Archived)


  !     This chapter has been archived. See PS LA 2011/18 .

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

Archival:

Chapter 36 is archived with effect from 14 April 2011.

The content of Chapter 36 has been transferred into Law Administration Practice Statement PS LA 2011/18 Enforcement measures used for the collection and recovery of tax liabilities and other amounts.

Revision history:

Chapter 36 was first published in the ATO Receivables Policy in April 2003.

Versions of Chapter 36 published prior to July 2006 may be requested from mailbox: ATOReceivablesPolicy@ato.gov.au

Chapter 36 - Archived versions
Version Date of effect Date published Date archived Associated LAPS
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Version 4 4 July 2006 July 2006 24 July 2008 PS LA 2006/11 (withdrawn)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 30 November 2010 PS LA 2008/13
Version 6 30 November 2010 December 2010 14 April 2011 PS LA 2008/13