Bankruptcy Income tax 2014

Income tax and The Personal Property Securities Act 2009 (C'wlth)

Source: New South Wales

Published Date: 19 Feb 2014

 

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This paper covers:

  • section 260-5
  • securities prior to the PPSA
  • quasi-securities
  • the PPSA: An overview
  • new concepts
  • security agreement 
  • PPS leases
  • PMSI whimsy (purchase money security interest)
  • security interests and section 260-5 notices
  • relevance of security interests generally to income tax
  • section 254 and the PPSA
  • taxation determination TD 2012/D7
  • is a receiver an agent of the debtor?
  • obligation to retain “tax which is or will become due”.

Individual Session

Income tax and The Personal Property Securities Act 2009 (C'wlth)

Author(s): David Wood
Materials from this session:

Details

  • Published By: David Wood
  • Published On:19 Feb 2014
  • Took place at:InterContinental Sanctuary Cove Resort, Gold Coast

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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