Division 260
CurrentSpecial rules about collection and recovery
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-15Collection and recovery of tax‑related liabilities and other amounts
Division 260 Special rules about collection and recovery
Table of Subdivisions
Guide to Division 260
260‑A From third party
260‑B From liquidator
260‑C From receiver
260‑D From agent winding up business for foreign resident principal
260‑E From deceased person’s estate
Guide to Division 260
This Act’s bill:Second reading speech
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