Income tax: who is responsible for lodgment of a company income tax return if both a receiver/manager and a liquidator have been appointed ?

A receiver/manager and a liquidator each satisfies the definition of 'trustee' in subsection 6(1) of the Income Tax Assessment Act 1936 . Therefore, each is legally responsible for lodging the return under the provisions of paragraphs 254(1)(a) and (b).

However, the Commissioner acknowledges that under certain appointments, the receiver/manager does not have control of the financial records. In these cases, the Commissioner would look to the liquidator for lodgment.

In other cases, the receiver/manager and the liquidator have equal control of the financial records. In these cases, the Commissioner accepts the usual commercial practice that the liquidator lodges the return.