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This chapter has been archived.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.
|
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 .
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
| 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| Version 4 | 4 July 2006 | July 2006 | 24 July 2008 | PS LA 2006/11 (withdrawn) |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 |