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ATO Receivables Policy

PART B - The collection of taxation debts

Chapter 10 - Payment arrangements (Archived)


  !  This chapter has been archived. See PS LA 2011/14.

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

Archival:

Chapter 10 is archived with effect from 14 April 2011.

The content of Chapter 10 has been transferred into Law Administration Practice Statement PS LA 2011/14 General debt collection powers and principles.

Revision history:

Chapter 10 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 10 published prior to July 2006 may be requested from mailbox: ATOReceivablesPolicy@ato.gov.au

Chapter 10 - 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Version 4 4 July 2006 July 2006 24 July 2008 PS LA 2006/11 (withdrawn)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 24 December 2010 PS LA 2008/13
Version 6 24 December 2010 January 2011 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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