En la adjudicación en pago, se paga la deuda con cosa distinta de la que se debía y la deuda se extingue simultánea e inmediatamente, todo ello con carácter definitivo.

En la adjudicación para pago de deuda no se paga nada sino que se pretende facilitar el pago a través de una comisión o encargo de venta de la cosa adjudicada, de manera que, si se justifica la venta, se puede obtener la devolución del Impuesto.


Attribution account payment

(1)
Each of the following is an attribution account payment:

(a)
a dividend paid by a company to a shareholder;
(b)
the individual interest of a partner in the net income (within the meaning of section 90) of a partnership of a year of income;
(c)
where a beneficiary of a trust is presently entitled to a share of the income of the trust—that share of the net income (within the meaning of section 95) of the trust of a year of income;
(d)
the whole or part of the net income of a trust of a year of income that is assessable to the trustee under section 99 or 99A;
(e)
an amount of trust property that would be included in the assessable income of a beneficiary of a year of income under section 99B if:
(i)
the beneficiary were a resident, within the meaning of section 6, at a time during the year of income; and
(ii)
paragraph 99B(2)(c) were replaced by a paragraph referring to any attribution account payment under paragraph (c) or (d) of this subsection.

http://www.comlaw.gov.au/ComLaw/Legislation/ActCompilation1....

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