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  • 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 for 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 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
    Deanna Sari, Strategy and Support
    Phone: (03) 8632 4901
    Deanna.Sari@ato.gov.au

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

    Title
    Expansion of estimates regime to GST, LCT and WET

    Registered
    September 2019

    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    We are preparing draft guidance for consultation on a new measure proposing to bring GST, LCT and WET within the existing estimate regime.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 PCG 2019/D4 was published on 6 September 2019. Comments period closed on 4 October 2019.

    Expected completion
    Material for consultation purposes to publish from September 2019. This issue will not be finalised until the Treasury Laws Amendment (Combating Illegal Phoenixing) Bill 2019 is enacted.

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

    [3987] Retention of refunds on outstanding notifications

    Title
    Law Administration Practice Statement
    Commissioner's discretion to retain refunds on outstanding notifications under taxation law

    Registered
    November 2019

    Purpose
    A draft practice statement will issue for comment, outlining how the Commissioner of Taxation would administer the Government’s proposed extension to the Commissioner’s discretion to retain tax refunds in Schedule 4 of the Treasury Laws Amendment (Combating Illegal Phoenixing) Bill 2019.

    Expected completion
    To be advised

    Contact
    Marina Bagce, Strategy and Support
    Phone: (03) 9937 9878
    Marina.Bagce@ato.gov.au

    [3992] Administration of penalties in relation to electronic sales suppression tools

    Title
    Law Administration Practice Statement
    Administration of penalties for the production, supply, possession, and use of electronic sales suppression tools

    Registered
    January 2020

    Purpose
    A new Practice Statement is being developed to provide guidance to staff when imposing and/or remitting administrative penalties relating to electronic sales suppression tools.

    Expected completion
    To be advised

    Contact
    Deanna Sari, Strategy and Support
    Phone: (03) 8632 4901
    Deanna.Sari@ato.gov.au

    [3994] Disclosure of business tax debts

    Title
    Disclosure of business tax debts

    Registered
    February 2020

    Purpose
    Guidance will be provided on when the Commissioner will consider disclosing the tax debt information of a business to credit reporting bureaus, including guidance on the law and ATO administrative policies.

    The guidance will provide transparency and assurance to the community in respect of the ATO‘s administrative policies and relevant safeguards.

    It will also provide clear guidance to ATO officers on policy and administrative matters in considering whether to disclose the tax debt information of a business.

    Expected completion date
    To be advised

    Comments
    We will be consulting with the community on our proposed guidance and ensuring final guidance is in place prior to notifying any businesses of intended disclosures of tax debt information.

    Contacts
    Gail Hopley, Debt and Lodgment
    Phone: (07) 3149 5991
    Gail.Hopley@ato.gov.au

    See also:

    Last modified: 07 Feb 2020QC 57885