ATO receivables policy

PART G - Penalties and interest relating to receivables activity (Archived)

Chapter 93 - General interest charge (Archived)


  !     This chapter has been archived. See PS LA 2011/12 .

  !     This document has changed over time. View its history below.
 

Archival:

Chapter 93 was archived with effect from 14 April 2011.

The content of Chapter 93 has been transferred into Law Administration Practice Statement PS LA 2011/12 Administration of general interest charge (GIC) imposed for late payment or under estimation of liability.

Revision history:

Chapter 93 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 93 published prior to July 2006 may be requested from mailbox: ATOReceivablesPolicy@ato.gov.au

Chapter 93 - Archived versions
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Version 4 4 July 2006 July 2006 24 July 2008 PS LA 2006/11 (withdrawn)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 15 December 2010 PS LA 2008/13
Version 6 15 December 2010 December 2010 14 April 2011 PS LA 2008/13