"Just a note on the ATO's new attitude to payment arrangements for tax debt. The new minimum standard appears to be 20% up front and the balance over 6 months. While the old system was very generous this new standard seems unduly harsh and some of our clients who are struggling have no chance of finding 20% up front. In one case the ATO officer's response was: 'Well, we all know the GFC is over now. They should try and borrow the money from friends or relatives'. More work for the liquidators on the way."