ATO receivables policy
PART E - Credits and refunds (Archived)
Chapter 72 - Offsetting of refunds and credits against taxation and other debts (Archived)
This chapter has been archived. See
PS LA 2011/21
.
This document has changed over time. View its history below.
|
Archival:
Chapter 72 was archived with effect from 14 April 2011.
The content of Chapter 72 has been transferred into Law Administration Practice Statement PS LA 2011/21 Offsetting of refunds and credits against taxation and other debts.
Revision history:
Chapter 72 was first published in the ATO Receivables Policy in July 2001.
Versions of Chapter 72 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 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| Version 4 | 4 July 2006 | July 2006 | 24 July 2008 | PS LA 2006/11 (withdrawn) |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 | 14 April 2011 | PS LA 2008/13 |