ATO receivables policy
Chapter 95 - Variation and underestimation penalties (Archived)
This chapter has been archived. See PS LA 2011/12 .
This document has changed over time. View its history below.
The content of Chapter 95 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.
Versions of Chapter 95 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|Version 4||4 July 2006||July 2006||24 July 2008||PS LA 2006/11 (withdrawn)|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||14 April 2011||PS LA 2008/13|