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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 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 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

    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    We are preparing draft guidance for consultation on a new measure proposing to bring GST, LCT and WET within the existing estimate regime.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.

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

    [3987] Retention of refunds on outstanding notifications

    Title
    Commissioner's discretion to retain refunds on outstanding notifications under taxation law

    Registered
    November 2019

    Purpose
    The guidance will outline 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

    Last modified: 01 Nov 2019QC 57885