ATO receivables policy
PART B - The collection of taxation debts (Archived)
Chapter 31 - Clearances - obligations of trustees and the Commissioner (Archived)
This chapter has been archived. See
PS LA 2011/16
.
This document has changed over time. View its history below.
|
Chapter 31 is archived with effect from 14 April 2011.
The content of Chapter 31 has been transferred into Law Administration Practice Statement PS LA 2011/16 Insolvency - collection, recovery and enforcement issues for entities under external administration.
Chapter 31 was first published in the Policy for Collection of Taxation Debts which was later replaced by the ATO Receivables Policy in July 2000.
Versions of Chapter 31 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| Version 4 | 4 July 2006 | July 2006 | 24 July 2008 | PS LA 2006/11 (withdrawn) |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 | 14 April 2011 | PS LA 2008/13 |