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  • Advice under development – administration issues

    Effect of COVID-19 on our work

    Our public advice and guidance program continues to have a focus on COVID-19 related issues, including:

    • consideration of tax and super issues arising from the impacts of COVID-19 on the community, and
    • providing practical guidance on the tax and super aspects of the Government’s economic response.

    However, we have returned to our ongoing program of work and are updating the status of issues listed on the Program.

    If you are concerned about the delay in the delivery of particular pieces of public advice and guidance, email us at publicguidance@ato.gov.au

    [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
    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
    PAGSD@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

    [3987] Retention of refunds on outstanding notifications

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

    Registered
    November 2019

    Purpose
    This final practice statement will outline how the Commissioner of Taxation will administer the Government’s extension to the Commissioner’s discretion to retain tax refunds in Schedule 4 of the Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020.

    Expected completion
    To be advised

    Comments
    Draft PS LA 2020/D2 published on 13 November 2020. Comments period closes on 11 December 2020.

    Contact
    Michelle Wylie, Strategy and Support
    Phone: (03) 8601 9752
    Michelle.Wylie@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
    This practice statement will provide guidance to staff when imposing and/or remitting administrative penalties relating to electronic sales suppression tools.

    Expected completion
    Early 2021

    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.

    Contact
    Terry Muggeridge, Debt and Lodgment
    Phone: (02) 9268 6126
    DisclosureOfBusinessTaxDebts@ato.gov.au

    See also:

    [4013] Single Touch Payroll lodgment obligations – due dates and deferrals

    Title
    Update to Law Administration Practice Statement PS LA 2011/15
    Lodgment obligations, due dates and deferrals

    Purpose
    PS LA 2011/15 will be updated to capture information about lodgment obligations and deferrals in the context of Single Touch Payroll reporting. These updates will incorporate relevant existing ato.gov.au content.

    Expected completion date
    Early 2021

    Contact
    Christina Wong, Strategy and Support
    Phone: (02) 9285 1704
    Christina.Wong@ato.gov.au

    Last modified: 07 Dec 2020QC 57885