Show download pdf controls
  • Advice under development – administration issues

    We are currently developing advice and guidance on the following administration issues.

    [3777] Receiver’s obligation to retain money in respect of post-appointment tax liabilities

    Title
    Final Taxation Determination
    Income tax: what is a receiver’s obligation to retain money in respect of post-appointment tax liabilities under section 254 of the Income Tax Assessment Act 1936?

    Registered
    11 August 2016

    Purpose
    The final Determination will set out the Commissioner's view on a receiver's obligation to retain money in respect of post-appointment tax liabilities.

    Expected completion
    To be advised

    Comments
    Draft Taxation Determination TD 2019/D2 published on 27 March 2019. Comments period closed on 26 April 2019.

    Contact
    Anna Martin, Tax Counsel Network
    Phone: (02) 6216 6014
    Anna.Martin@ato.gov.au

    [3949] Collection and recovery of disputed debts

    Title
    Law Administration Practice Statement
    Collection and recovery of disputed debts

    Registered
    October 2018

    Purpose
    This Practice statement is a rewrite of PS LA 2011/4 Collection and recovery of disputed debts and will further clarify the Commissioner's approach to debt collection and recovery.

    Expected completion
    To be advised

    Contact
    Dalenne Scetrine, Strategy and Support
    Phone: (03) 8601 9460
    Dalenne.Scetrine@ato.gov.au

    [3983] Expansion of estimates regime to GST LCT and WET

    Title
    Expansion of estimates regime to GST, LCT and WET

    Purpose
    We are preparing draft guidance for consultation on a new measure proposing to bring GST, LCT and WET within the existing estimate regime. The estimates regime allows the Commissioner to make estimates of certain overdue and unpaid tax-related amounts. This new measure is contained in Schedule 3 of the Treasury Laws Amendment (Combating Illegal Phoenixing) Bill 2019.

    Comments
    Draft Practical Compliance Guideline PCG 2019/D4 was published on 6 September 2019. Comments period closes on 4 October 2019.

    Expected completion
    Material for consultation purposes to publish from September 2019.

    Contact
    John Gleeson, Tax Counsel Network
    Phone: (03) 8632 4036
    John.Gleeson@ato.gov.au

    Last modified: 11 Sep 2019QC 57885