Home             Contact Us

  Providing free on-line assistance and guidance  for all persons affected by individual or corporate insolvency in Australia





Australian Taxation Office (ATO)


Last updated 28/2/2014


Law Administration Practice Statements


These are some of the Law Administration Practice Statements (LAPS) that have been created to replace the former ATO Receivables Policy.  All LAPS will be found on the ATO's Legal Database: http://law.ato.gov.au/atolaw/index.htm


Law Administration Practice Statement Subject Link
PS LA 2011/14 General debt collection powers and principles (As at 14 April 2011) CLICK HERE
PS LA 2011/15  Lodgment obligations, due dates and deferrals CLICK HERE
PS LA 2011/16 Insolvency - collection, recovery and enforcement issues for entities under external administration CLICK HERE
PS LA 2011/18 Enforcement measures used for the collection and recovery of tax related liabilities and other amounts CLICK HERE
PS LA 2011/20 Payment and credit allocation CLICK HERE
PS LA 2011/21 Offsetting of refunds and credits against taxation and other debts CLICK HERE


Other ATO decisions

ATO Interpretive Decision 2005/257

Income tax: who is responsible for lodgement of a company tax return when a liquidator has been appointed? (Decision date 9/9/2005) CLICK HERE
Taxation Determination TD 94/68 Income tax: who is responsible for lodgement of a company tax return if both a receiver and manager and a liquidator have been appointed? (Issued 4/8/94) CLICK HERE