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 CTA
Materials from this session:


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

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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.

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Bankruptcy Income tax 2014

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