Home             Contact Us

Providing free on-line assistance and guidance  for all persons affected by individual or corporate insolvency in Australia



AUSTRALIAN TAXATION OFFICE

SELECTED PRACTICE STATEMENTS, DETERMINATIONS, ETC., FROM THE ATO LEGAL DATABASE

Last updated 3 October 2017

Issue/Topic/Subject

ATO Reference and Link Date
     
Insolvency - collection, recovery and enforcement issues for entities under external administration PS LA 2011/16 (PDF) 4 November 2014 (updated)
     
Income tax: capital gains: how do Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997 ('ITAA 1997') treat:
(a) a final liquidation distribution, including where all or part of it is deemed by subsection 47(1) of the Income Tax Assessment Act 1936 ('ITAA 1936') to be a dividend; and
(b) an interim liquidation distribution to the extent it is not deemed to be a dividend by subsection 47(1)?
Taxation Determination TD 2001/27 (PDF) 7 November 2001
     
Income Tax: Taxation obligations of company administrators ATO ID 2003/506 5 July 2016 (updated)