ATO Debt Recovery

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Australian Taxation Office (ATO)

Debt Recovery AND LODGEMENTOF RETURNS

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