eyJ0eXAiOiJKV1QiLCJhbGciOiJIUzI1NiJ9.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.JPH3lh5P_bVjF81uR-stJesbKe6qbXjp7pE34wMpcjQ

http://www.minterellison.com/publications/Decision-on-whether-receivers-and-liquidators-must-withhold-tax-in-the-absence-of-an-assessment