ATO receivables policy
- ALERT: December 2013
- POLICY TRANSFER TO LAW ADMINISTRATION PRACTICE STATEMENTS
- PART A - Introduction (Archived)
- Chapter 1 - Principles underlying the ATO Receivables Policy (Archived)
- Chapter 2 - Accountability and review of decisions (Archived)
- Chapter 3 - Risk management (Archived)
- PART B - The collection of taxation debts (Archived)
- Chapter 4 - Introduction to Part B - The collection of taxation debts (Archived)
- Chapter 6 - Estimating a liability (Archived)
- Chapter 7 - Allocation of payments and credits (Archived)
- Chapter 8 - The collection process (Archived)
- Chapter 9 - Deferring the time for payment (Archived)
- Chapter 10 - Payment arrangements (Archived)
- Chapter 12 - Garnishee (Archived)
- Chapter 13 - Departure prohibition orders (Archived)
- Chapter 14 - Personal liabilities of company directors (Archived)
- Chapter 15 - Writs/Warrants of execution (Archived)
- Chapter 16 - Bankruptcy Act - arrangements under Part IX and Part X (Archived)
- Chapter 18 - Bankruptcy action (Archived)
- Chapter 20 - Voluntary administration (Archived)
- Chapter 21 - Liquidation action (Archived)
- Chapter 22 - Voidable transactions (Archived)
- Chapter 24 - Release from payment of some taxation liabilities (Archived)
- Chapter 25 - Waiver of taxation debts (Archived)
- Chapter 26 - Deciding not to pursue recovery of taxation debts (Archived)
- Chapter 27 - Compromise of taxation debts (Archived)
- Chapter 28 - Recovering disputed debts (Archived)
- Chapter 29 - Securities (Archived)
- Chapter 30 - Indemnities for trustees and liquidators (Archived)
- Chapter 31 - Clearances - obligations of trustees and the Commissioner (Archived)
- Chapter 32 - Deceased estates (Archived)
- Chapter 33 - Running balance accounts (Archived)
- Chapter 34 - Collection of GST - special rules (Archived)
- Chapter 35 - Collection of Consolidated Group Liabilities (Archived)
- Chapter 36 - Freezing orders (also known as Mareva injunctions or asset preservation orders) (Archived)
- Chapter 37 - Recovery of administrative overpayments (Archived)
- Chapter 38 - Cross-border recovery of taxation debts (Archived)
- Chapter 39 - Settlement of debt recovery litigations (Archived)
- Chapter 40 - Waiver of taxation debts in proceeds of crime matters (Archived)
- PART C - Lodgment of documents and notification of liabilities (Archived)
- Chapter 51 - Introduction to Part C - lodgment of documents (Archived)
- Chapter 53 - The role of intermediaries (Archived)
- Chapter 55 - Deferral of the due date for lodgment or suspension of lodgment enforcement action (Archived)
- Chapter 57 - Raising liabilities where documents not lodged (Archived)
- PART D - Registration of entities (Archived)
- Chapter 60 - Introduction to Part D - the registration of entities (Archived)
- Chapter 61 - Applying for a tax file number (Archived)
- Chapter 62 - Applying for goods and services tax registration (Archived)
- Chapter 63 - Applying for registration onto the Australian Business Register (Archived)
- Chapter 64 - Cancelling ABN registrations (Archived)
- Chapter 65 - Cancelling GST registrations (Archived)
- PART E - Credits and refunds (Archived)
- Chapter 71 - Introduction to Part E - credits and refunds (Archived)
- Chapter 72 - Offsetting of refunds and credits against taxation and other debts (Archived)
- Chapter 73 - Refunds of pay as you go withholding amounts withheld in error (Archived)
- Chapter 74 - Retained refunds - Financial account details not provided (Archived)
- Chapter 75 - Retained refunds - activity statements or other related documents not provided
&
other restrictions on refunds (Archived)
- PART F - Interest payable by the Commissioner (Archived)
- Chapter 81 - Introduction to Part F - interest payable by the Commissioner (Archived)
- Chapter 82 - Interest on early payments (Archived)
- Chapter 83 - Interest on overpayments and payments of superannuation co-contribution entitlements (Archived)
- Chapter 84 - Delayed refund interest (Archived)
- PART G - Penalties and interest relating to receivables activity (Archived)
- Chapter 91 - Introduction to Part G - penalties and interest relating to receivables activities (Archived)
- Chapter 93 - General interest charge (Archived)
- Chapter 95 - Variation and underestimation penalties (Archived)
- Chapter 98 - Penalties for failing to lodge documents on time (Archived)
- Chapter 99 - Non-electronic notification and payment penalties (Archived)
- Chapter 100 - PAYG withholding non-registration penalty (Archived)
- PART H - Miscellaneous (Archived)
- Chapter 111 - Introduction to information gathering (Archived)
- ATO Receivables Policy Updates
- Updates