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     This chapter has been archived.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.


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:

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Version 4 4 July 2006 July 2006 24 July 2008 PS LA 2006/11 (withdrawn)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

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