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On 20 June 2007, the ATO withdrew IT 2035W (Conditional payment of tax). The Notice of Withdrawal states that:

"The Commissioner's current policy in relation to conditional payments of tax is set out in paragraphs 7.3.9 and 7.3.10 of the ATO Receivables Policy which is contained in Law Administration Practice Statement PS LA 2006/11...Accordingly, IT 2035 is no longer current."

For a copy of IT 2035W, go here

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