ATO receivables policy
PART B - The collection of taxation debts (Archived)
Chapter 6 - Estimating a liability (Archived)
This chapter has been archived. See PS LA 2011/18 .
This document has changed over time. View its history below.
Chapter 6 is archived with effect from 14 April 2011.
The content of Chapter 6 has been transferred into Law Administration Practice Statement PS LA 2011/18 Enforcement measures used for the collection and recovery of tax related liabilities and other amounts.
Chapter 6 was first published in the Policy for Collection of Taxation Debts which was later replaced by the ATO Receivables Policy in July 2000.
Versions of Chapter 6 published prior to July 2006 may be requested from mailbox: ATOReceivablesPolicy@ato.gov.au
|Version||Date of effect||Date published||Date archived||Associated LAPS|
|Version 1||1 July 2000||July 2000||1 July 2001|
|Version 2||1 July 2001||July 2001||23 April 2003|
|Version 3||23 April 2003||April 2003||4 July 2006|
|Version 4||4 July 2006||July 2006||24 July 2008||PS LA 2006/11 (withdrawn)|
|Version 5||24 July 2008||August 2008||4 February 2011||PS LA 2008/13|
|Version 6||4 February 2011||February 2011||14 April 2011||PS LA 2008/13|