Tax recoverability: publication of write off lists signals inability to realise tax from known assets but liability persists. Publication of lists of taxpayers whose tax has been written off is to proceed with a prescribed Note clarifying that such write off means, in the Department's opinion at publication, the tax cannot be realised from the known assets of the assessee, but does not render the amount irrecoverable in law or discharge the assessee's liability. Commissioners/Additional Commissioners must publish lists from the designated year, meet specified publication deadlines, forward copies to D.I.(R.S.& P) for monitoring, and the D.I.(R.S.& P) must send copies to the Board.
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Tax recoverability: publication of write off lists signals inability to realise tax from known assets but liability persists.
Publication of lists of taxpayers whose tax has been written off is to proceed with a prescribed Note clarifying that such write off means, in the Department's opinion at publication, the tax cannot be realised from the known assets of the assessee, but does not render the amount irrecoverable in law or discharge the assessee's liability. Commissioners/Additional Commissioners must publish lists from the designated year, meet specified publication deadlines, forward copies to D.I.(R.S.& P) for monitoring, and the D.I.(R.S.& P) must send copies to the Board.
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