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This chapter has been archived.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.
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.
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
|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|Version 4||4 July 2006||July 2006||24 July 2008||PS LA 2006/11 (withdrawn)|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|