ATO receivables policy

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

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     This chapter has been archived.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.
 

Archival:

Chapter 95 was archived with effect from 14 April 2011.

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.

Revision history:

Chapter 95 was first published in the ATO Receivables Policy in July 2000.

Versions of Chapter 95 published prior to July 2006 may be requested from mailbox: ATOReceivablesPolicy@ato.gov.au

Chapter 95 - 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Version 4 4 July 2006 July 2006 24 July 2008 PS LA 2006/11 (withdrawn)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 14 April 2011 PS LA 2008/13