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This chapter has been archived.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| Version 4 | 4 July 2006 | July 2006 | 24 July 2008 | PS LA 2006/11 (withdrawn) |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 |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
