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This chapter has been archived.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Version 4 | 4 July 2006 | July 2006 | 24 July 2008 | PS LA 2006/11 (withdrawn) |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