Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 268 - Estimates  

Subdivision 268-F - Miscellaneous  

SECTION 268-95   LIQUIDATORS, RECEIVERS AND TRUSTEES IN BANKRUPTCY  

Scope

268-95(1)    
This section applies to an entity (your supervising entity ), in relation to you, if:

(a) the entity is your liquidator, receiver, trustee in bankruptcy or administrator, or the administrator of a deed of company arrangement executed by you; or

(b) your property is vested in the entity, or the entity has control of your property.

268-95(2)    
For the purposes of this Division, this section applies to an entity in relation to a partnership if it applies to the entity in relation to a partner of the partnership.

Notices from the Commissioner

268-95(3)    
For the purposes of this Division, a notice given by the Commissioner to your supervising entity is taken to have been given to you.

268-95(4)    
You must give your supervising entity a copy of any notice given to you by the Commissioner under this Division. You must do so as soon as practicable, and in any event within 7 days, after:

(a) if the Commissioner gave you the notice before the day when your property vested in, or control of your property passed to, the supervising entity - that day; or

(b) if subsection (2) applies and the Commissioner gave you the notice before the day when the relevant partner ' s property vested in, or control of the relevant partner ' s property passed to, the supervising entity - that day; or

(c) otherwise - the day when the Commissioner gave you the notice.

268-95(5)    
If the Commissioner gives you and your supervising entity a notice at different times, each notice is taken to have been given at the later of those times.

Action taken by your supervising entity

268-95(6)    
For the purposes of this Division, a statutory declaration given to the Commissioner by your supervising entity is taken to have been given by you.

268-95(7)    
For the purposes of this Division, an affidavit filed by your supervising entity is taken to have been filed by you.

268-95(8)    
For the purposes of item 2 in the table in subsection 268-40(1) (recovery proceedings), a procedural step taken by your supervising entity is taken to have been taken by you.

Multiple supervising entities

268-95(9)    
If you have 2 or more supervising entities, anything this Division provides for to be done by or in relation to your supervising entity may be done by or in relation to any of them.