Review of ATO decisions on applications for release

The ATO regularly engages external consultants to independently review our release from debt decisions for individuals.

These reviews are aimed at ensuring our processes are fair and consistent and provide the community with a greater level of certainty regarding our approach.

Each review will investigate a sample of release cases selected at random by the ATO. The reports will be published here as they become available.

June 2007

Background

Division 340 of Schedule 1 to the Taxation Administration Act 1953 provides for a person to be released from paying certain liabilities if payment of the liability will cause serious hardship.

A person wishing to be granted release needs to lodge an application and satisfy the Commissioner that payment will cause serious hardship.

Last Modified: Wednesday, 6 June 2012