ATO debt: some key issues
Published Date: 24 Apr 2026
The ATO debt machine has been cranked into overdrive during the last few years, post-COVID-19, with the result that the use of ATO debt collection powers has become more prominent in the minds of the community and practitioners. This has in turn led to a range of critical feedback from practitioners and taxpayer advocates regarding current ATO debt enforcement strategic settings and the existing legislative regime regarding the Commissioner’s debt enforcement powers and discretions. This article looks at the current environment and some of these issues, noting that the changes to the system are still a work-in-progress.
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Details
- Published By: Bruce Collins CTA
- Published On:24 Apr 2026
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Share this page