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The ATO advises that on 29 June 2011, Tax Laws Amendment (2010 Measures No 5) Act 2011 was enacted to ensure it is not mandatory for a payment, credit or running balance account (RBA) surplus to be applied against a tax debt that is an activity statement amount - unless that amount is due and payable. This can include a number of business tax liabilities; for example:

  • GST
  • wine equalisation tax
  • luxury car tax
  • fuel tax credits

These changes apply to tax periods starting on or after 1 July 2011.


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