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ATO receivables policy

ALERT: December 2013

POLICY TRANSFER TO LAW ADMINISTRATION PRACTICE STATEMENTS

In 2011, most of the ATO Receivables Policy chapters were either archived or transferred into a suite of Law Administration Practice Statements (LAPS). Over the 2012-13 period, these LAPS have been progressively reviewed and the content updated. LAPS have also been developed for the two chapters that were not transferred in 2011 - Chapters 34 and 35 - and these LAPS have been published. Subsequently PS LA 2008/13 ATO Receivables Policy has been withdrawn.

A decision has also been made to transfer the content of archived Chapter 32 to a LAPS format.

The following table provides an overview of the transfer of the chapters:

ATO RECEIVABLES POLICY CHAPTERS ASSOCIATED LAPS
PS LA 2008/13 ATO Receivables Policy
Note: This LAPS was withdrawn on 5 December 2013 as effective on 7 November 2013.
PART A. Introduction
Chapter 1 Principles underlying the ATO Receivables Policy Archived - no associated LAPS
Chapter 2 Accountability and review of decisions Archived - no associated LAPS
Chapter 3 Risk management
·
 PS LA 2011/6 Risk and risk management in the ATO
·
 PS LA 2011/18 Enforcement measures used for the collection and recovery of tax related liabilities and other amounts
PART B. The collection of taxation debts
Chapter 4 Introduction to Part B - The collection of taxation debts PS LA 2011/14 General debt collection powers and principles
Chapter 6 Estimating a liability PS LA 2011/18 Enforcement measures used for the collection and recovery of tax related liabilities and other amounts
Chapter 7 Allocation of payments and credits PS LA 2011/20 Payment and credit allocation
Chapter 8 The collection process PS LA 2011/18 Enforcement measures used for the collection and recovery of tax related liabilities and other amounts
Chapter 9 Deferring the time for payment PS LA 2011/14 General debt collection powers and principles
Chapter 10 Payment arrangements PS LA 2011/14 General debt collection powers and principles
Chapter 12 Garnishee PS LA 2011/18 Enforcement measures used for the collection and recovery of tax related liabilities and other amounts
Chapter 13 Departure prohibition orders PS LA 2011/18 Enforcement measures used for the collection and recovery of tax related liabilities and other amounts
Chapter 14 Personal liabilities of company directors PS LA 2011/18 Enforcement measures used for the collection and recovery of tax related liabilities and other amounts
Chapter 15 Writs/warrants of execution PS LA 2011/18 Enforcement measures used for the collection and recovery of tax related liabilities and other amounts
Chapter 16 Bankruptcy Act - Arrangements under Part IX and Part X PS LA 2011/16 Insolvency - collection, recovery and enforcement issues for entities under external administration
Chapter 18 Bankruptcy action PS LA 2011/16 Insolvency - collection, recovery and enforcement issues for entities under external administration
Chapter 20 Voluntary administration PS LA 2011/16 Insolvency - collection, recovery and enforcement issues for entities under external administration
Chapter 21 Liquidation action PS LA 2011/16 Insolvency - collection, recovery and enforcement issues for entities under external administration
Chapter 22 Voidable transactions PS LA 2011/16 Insolvency - collection, recovery and enforcement issues for entities under external administration
Chapter 24 Release from payment of some taxation liabilities PS LA 2011/17 Debt relief
Chapter 25 Waiver of taxation debts PS LA 2011/17 Debt relief
Chapter 26 Deciding not to pursue recovery of taxation debts PS LA 2011/17 Debt relief
Chapter 27 Compromise of taxation debts PS LA 2011/3 Compromise of taxation debts
Chapter 28 Recovering disputed debts PS LA 2011/4 Recovering disputed debts
Chapter 29 Securities PS LA 2011/14 General debt collection powers and principles
Chapter 30 Indemnities for trustees and liquidators PS LA 2011/16 Insolvency - collection, recovery and enforcement issues for entities under external administration
Chapter 31 Clearances - Obligations of trustees and the Commissioner PS LA 2011/16 Insolvency - collection, recovery and enforcement issues for entities under external administration
Chapter 32 Deceased estates Archived - no associated LAPS
Note: A new LAPS has been developed and is registered on the LAPS program as PS LA 3643. The preliminary work on this LAPS is being managed under the LAPS Review project.
Chapter 33 Running balance accounts Archived - no associated LAPS
Chapter 34 Collection of GST - Special rules PS LA 2013/6 Collection from goods and services tax (GST) groups, GST joint ventures and other entities of debts arising from indirect tax laws
Chapter 35 Collection of consolidated group liabilities PS LA 2013/5 Collection of consolidated group liabilities
Chapter 36 Freezing orders (Also known as Mareva injunctions or asset preservation orders) PS LA 2011/18 Enforcement measures used for the collection and recovery of tax related liabilities and other amounts
Chapter 37 Recovery of administrative overpayments PS LA 2011/5 Recovery of administrative overpayments
Chapter 38 Cross-border recovery of taxation debts PS LA 2011/13 Cross border recovery of taxation debts
Chapter 39 Settlement of debt recovery litigations PS LA 2011/7 Settlement of debt recovery litigations
Chapter 40 Waiver of taxation debts in proceeds of crime matters PS LA 2011/10 Waiver of taxation debts in proceeds of crime matters
PART C. Lodgment of documents and notification of liabilities
Chapter 51 - Introduction to Part C - Lodgment of documents PS LA 2011/15 Lodgment obligations, due dates and deferrals
Chapter 53 The role of intermediaries Archived - no associated LAPS
Chapter 55 Deferral of the due date for lodgment or suspension of lodgment enforcement action PS LA 2011/15 Lodgment obligations, due dates and deferrals
Chapter 57 Raising liabilities where documents not lodged Archived - no associated LAPS
PART D. Registration of entities
Chapter 60 Introduction to Part D - The registration of entities PS LA 2011/8 The registration of entities
Chapter 61 Applying for a tax file number PS LA 2011/8 The registration of entities
Chapter 62 Applying for goods and services tax registration PS LA 2011/8 The registration of entities
Chapter 63 Applying for registration onto the Australian Business Register PS LA 2011/9 The registration of entities on the Australian Business Register
Chapter 64 Cancelling ABN registration PS LA 2011/9 The registration of entities on the Australian Business Register
Chapter 65 Cancelling GST registrations PS LA 2011/8 The registration of entities
PART E. Credits and refunds
Chapter 71 Introduction to Part E - Credits and refunds PS LA 2011/22 Refunds of running balance account surpluses and credits - Commissioner's discretion to retain amounts
Chapter 72 Offsetting of refunds and credits against taxation and other debts PS LA 2011/21 Offsetting of refunds and credits against taxation and other debts
Chapter 73 Refunds of pay as you go withholding amounts withheld in error PS LA 2011/11 Refunds of certain pay as you go withholding amounts
Chapter 74 Retained refunds - Financial account details not provided PS LA 2011/22 Refunds of running balance account surpluses and credits - Commissioner's discretion to retain amounts
Chapter 75 Retained refunds - Activity statements or other related documents not provided and other restrictions on refunds PS LA 2011/22 Refunds of running balance account surpluses and credits - Commissioner's discretion to retain amounts
PART F. Interest payable by the Commissioner
Chapter 81 Introduction to Part F - Interest payable by the Commissioner PS LA 2011/23 Credit interest
Chapter 82 Interest on early payments PS LA 2011/23 Credit interest
Chapter 83 Interest on overpayments and payments of superannuation co-contribution entitlements PS LA 2011/23 Credit interest
Chapter 84 Delayed refund interest PS LA 2011/23 Credit interest
PART G. Penalties and interest relating to receivables activities
Chapter 91 Introduction to Part G - Penalties and interest relating to receivables activities Archived - no associated LAPS
Chapter 93 General interest charge PS LA 2011/12 Administration of general interest charge (GIC) imposed for late payment or under estimation of liability
Chapter 95 Variation and underestimation penalties PS LA 2011/12 Administration of general interest charge (GIC) imposed for late payment or under estimation of liability
Chapter 98 Penalties for failing to lodge documents on time PS LA 2011/19 Administration of penalties for failing to lodge documents on time
Chapter 99 Non-electronic notification and payment penalties PS LA 2011/2 Administration of penalties for the non-electronic notification (NEN Penalty) and the non-electronic payment (NEP Penalty)
Chapter 100 PAYG Withholding non-registration penalty Archived - no associated LAPS
PART H. Miscellaneous
Chapter 111 Introduction to information gathering Archived - no associated LAPS
Note: Certain material is being included in the revised Access Manual. This work is being progressed under the LAPS Review Project.


ATO receivables policy
Table of contents
  POLICY TRANSFER TO LAW ADMINISTRATION PRACTICE STATEMENTS
  Chapter 1 - Principles underlying the ATO Receivables Policy (Archived)
  Chapter 2 - Accountability and review of decisions (Archived)
  Chapter 3 - Risk management (Archived)
  Chapter 4 - Introduction to Part B - The collection of taxation debts (Archived)
  Chapter 6 - Estimating a liability (Archived)
  Chapter 7 - Allocation of payments and credits (Archived)
  Chapter 8 - The collection process (Archived)
  Chapter 9 - Deferring the time for payment (Archived)
  Chapter 10 - Payment arrangements (Archived)
  Chapter 12 - Garnishee (Archived)
  Chapter 13 - Departure prohibition orders (Archived)
  Chapter 14 - Personal liabilities of company directors (Archived)
  Chapter 15 - Writs/Warrants of execution (Archived)
  Chapter 16 - Bankruptcy Act - arrangements under Part IX and Part X (Archived)
  Chapter 18 - Bankruptcy action (Archived)
  Chapter 20 - Voluntary administration (Archived)
  Chapter 21 - Liquidation action (Archived)
  Chapter 22 - Voidable transactions (Archived)
  Chapter 24 - Release from payment of some taxation liabilities (Archived)
  Chapter 25 - Waiver of taxation debts (Archived)
  Chapter 26 - Deciding not to pursue recovery of taxation debts (Archived)
  Chapter 27 - Compromise of taxation debts (Archived)
  Chapter 28 - Recovering disputed debts (Archived)
  Chapter 29 - Securities (Archived)
  Chapter 30 - Indemnities for trustees and liquidators (Archived)
  Chapter 31 - Clearances - obligations of trustees and the Commissioner (Archived)
  Chapter 32 - Deceased estates (Archived)
  Chapter 33 - Running balance accounts (Archived)
  Chapter 34 - Collection of GST - special rules (Archived)
  Chapter 35 - Collection of Consolidated Group Liabilities (Archived)
  Chapter 36 - Freezing orders (also known as Mareva injunctions or asset preservation orders) (Archived)
  Chapter 37 - Recovery of administrative overpayments (Archived)
  Chapter 38 - Cross-border recovery of taxation debts (Archived)
  Chapter 39 - Settlement of debt recovery litigations (Archived)
  Chapter 40 - Waiver of taxation debts in proceeds of crime matters (Archived)
  Chapter 51 - Introduction to Part C - lodgment of documents (Archived)
  Chapter 53 - The role of intermediaries (Archived)
  Chapter 55 - Deferral of the due date for lodgment or suspension of lodgment enforcement action (Archived)
  Chapter 57 - Raising liabilities where documents not lodged (Archived)
  Chapter 60 - Introduction to Part D - the registration of entities (Archived)
  Chapter 61 - Applying for a tax file number (Archived)
  Chapter 62 - Applying for goods and services tax registration (Archived)
  Chapter 63 - Applying for registration onto the Australian Business Register (Archived)
  Chapter 64 - Cancelling ABN registrations (Archived)
  Chapter 65 - Cancelling GST registrations (Archived)
  Chapter 71 - Introduction to Part E - credits and refunds (Archived)
  Chapter 72 - Offsetting of refunds and credits against taxation and other debts (Archived)
  Chapter 73 - Refunds of pay as you go withholding amounts withheld in error (Archived)
  Chapter 74 - Retained refunds - Financial account details not provided (Archived)
  Chapter 75 - Retained refunds - activity statements or other related documents not provided & other restrictions on refunds (Archived)
  Chapter 81 - Introduction to Part F - interest payable by the Commissioner (Archived)
  Chapter 82 - Interest on early payments (Archived)
  Chapter 83 - Interest on overpayments and payments of superannuation co-contribution entitlements (Archived)
  Chapter 84 - Delayed refund interest (Archived)
  Chapter 91 - Introduction to Part G - penalties and interest relating to receivables activities (Archived)
  Chapter 93 - General interest charge (Archived)
  Chapter 95 - Variation and underestimation penalties (Archived)
  Chapter 98 - Penalties for failing to lodge documents on time (Archived)
  Chapter 99 - Non-electronic notification and payment penalties (Archived)
  Chapter 100 - PAYG withholding non-registration penalty (Archived)
  Chapter 111 - Introduction to information gathering (Archived)
  Updates
  View list of chapters


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