Provisional attachment protects government revenue during GST recovery proceedings; attaches taxpayer property including bank accounts temporarily. Provisional attachment empowers the Commissioner to secure government revenue by ordering the provisional attachment of a taxable person's property, including bank accounts, while specified GST recovery proceedings are pending; such an attachment must be by written order, in the prescribed manner, and ceases to have effect after one year from the date of the order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional attachment protects government revenue during GST recovery proceedings; attaches taxpayer property including bank accounts temporarily.
Provisional attachment empowers the Commissioner to secure government revenue by ordering the provisional attachment of a taxable person's property, including bank accounts, while specified GST recovery proceedings are pending; such an attachment must be by written order, in the prescribed manner, and ceases to have effect after one year from the date of the order.
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