Taxation Administration Regulations 2003 - 7 Statutory administrator of a taxpayer's assets (section64)

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Taxation Administration Regulations 2003	1 July 2003 TO Current Word Version PDF Version




7 Statutory administrator of a taxpayer's assets (section64)

7. Statutory administrator of a taxpayer's assets (section 64)

A person holding one of the following positions is included in the definition of }statutory administrator of a taxpayer's assets~ in section 64(3)(d) of the Act ¾

(a) a provisional liquidator appointed under the Corporations Act 2001 of the Commonwealth;

(b) an agent for a mortgagee in possession, being a person who is in possession, or has control, of that property for the purpose of enforcing a charge.

- Taxation Administration Regulations 2003 - 7.pdf