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ATO Receivables Policy

PART A - Introduction

Chapter 1 - Principles underlying the ATO Receivables Policy (Archived)


  !  This chapter has been archived.

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

Archival:

Chapter 1 is archived with effect from 14 April 2011.

Revision history:

Chapter 1 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 1 published prior to July 2006 may be requested from mailbox: ATOReceivablesPolicy@ato.gov.au

Chapter 1 - 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Version 4 4 July 2006 July 2006 24 July 2008 PS LA 2006/11 (withdrawn)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


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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