Show download pdf controls
  • Advice under development – administration issues

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

    [3949] Collection and recovery of disputed debts

    Title
    Draft Law Administration Practice Statement
    Collection and recovery of disputed debts

    Purpose
    This draft 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
    Michael Buscema, Strategy and Support
    Phone: (03) 8601 9832
    Michael.Buscema@ato.gov.au

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

    Title
    Final Law Administration Practice Statement
    Administrative penalties for electronic sales suppression tools

    Purpose
    This final Practice Statement will provide guidance to staff when imposing and/or remitting administrative penalties relating to electronic sales suppression tools.

    Expected completion
    To be advised

    Comments
    Draft PS LA 2021/D2 published on 30 September 2021. Comments period closed on 29 October 2021.

    Contact
    Mandy Wong, Strategy and Support
    Phone: (03) 8601 9431
    Mandy.wong@ato.gov.au

    [3994] Disclosure of business tax debts

    Title
    Disclosure of business tax debts

    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
    See comments

    Comments
    Guidance has been developed in the form of web content on ato.gov.au.

    Further guidance will be added to PSLA 2011/18 Enforcement measures used for the collection and recovery of tax-related liabilities and other amounts when that is next updated.

    Contact
    Michael Buscema, Strategy and Support
    Phone: (03) 8601 9832
    Michael.Buscema@ato.gov.au

    See also:

    Last modified: 07 Dec 2021QC 57885