Legislation

ITAA 1936 s 89 of the Income Tax Assessment Act 1922, the predecessor of section 254

ATO documents that consider ITAA 1936 s 89 of the Income Tax Assessment Act 1922, the predecessor of section 254

1 document

TD 2012/D7 (Withdrawn)withdrawnTD · 2012

Income tax: does a receiver who disposes of a CGT asset as the agent for a debtor have an obligation under section 254 of the Income Tax Assessment Act 1936 to retain from sale proceeds sufficient money to pay tax which is or will become due as a result of disposing of that asset?