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The ATO has advised that in April 2011, it will transfer most of the ATO Receivables Policy to a suite of Law Administration Practice Statements (LAPS). The new LAPS will not change the intent of the policy, only the way the ATO delivers it.

The change will:

  • ensure the format the ATO uses to deliver the policy is consistent with other technical products it delivers
  • help the ATO consolidate and reduce duplicate material in both the policy and related supporting products
  • help the ATO group the information topics into categories
  • allow the ATO to review and update the policy more efficiently.

Most of the LAPS were published on 14 April 2011. As the ATO publishes the LAPS, it will archive the relevant ATO Receivables Policy chapters.

The ATO has deferred publishing a small number of chapters until a later date. The deferred chapters include:

  • Chapter 34 - Collection of GST - special rules.
  • Chapter 35 - Collection of consolidated group liabilities.

In the meantime, these chapters will remain available here on the ATO's Legal Database

The LAPS published on 14 April 2011 are as follows:

  • PS LA 2011/2 Administration of penalties for the non-electronic notification (NEN penalty) and non-electronic payment (NEP penalty)
  • PS LA 2011/3 Compromise of taxation debts
  • PS LA 2011/4 Recovering disputed debts
  • PS LA 2011/5 Recovery of administrative overpayments
  • PS LA 2011/6 Risk and risk management in the ATO
  • PS LA 2011/7 Settlement of debt recovery litigation
  • PS LA 2011/8 The registration of entities 
  • PS LA 2011/9 The registration of entities on the Australian Business Register
  • PS LA 2011/10 Waiver of taxation debts in proceeds of crime matters
  • PS LA 2011/11 Refunds of certain pay as you go withholding amounts
  • PS LA 2011/12 Administration of general interest charge (GIC) imposed for late payment or under estimation of liability
  • PS LA 2011/13 Cross border recovery of taxation debts
  • PS LA 2011/14 General debt collection powers and principles
  • PS LA 2011/15 Lodgment obligations, due dates and deferrals
  • PS LA 2011/16 Insolvency - collection, recovery and enforcement issues for entities under external administration
  • PS LA 2011/17 Debt relief
  • PS LA 2011/18 Enforcement measures used for the collection and recovery of tax related liabilities and other amounts
  • PS LA 2011/19 Administration of penalties for failing to lodge documents on time
  • PS LA 2011/20 Payment and credit allocation
  • PS LA 2011/21 Offsetting of refunds and credits against taxation and other debts
  • PS LA 2011/22 Refunds of running balance account surpluses and credits - Commissioner's discretion to retain amounts
  • PS LA 2011/23 Credit interest


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