Published on 24 Nov 10
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- background - ATO policy & what they say www.ato.gov.au
- ATO receivables policy - collection of tax
- general interest charge (GIC)/shortfall interest charge
- payment arrangements
- small business entity (SBE)arrangements
- disputed tax debts
- observations in practice
- variations both good and bad to policy
- some real life examples
- recommended approach.
Scott McGill, CTA, is a Partner at Pitcher Partners Sydney where he focuses on taxation, business, structuring and succession issues for a wide range of clients. Scott also heads the property industry speciality in the Sydney practice working with small and large developers, retirement villages/aged care and investors. Scott has extensive experience in income tax, GST and state taxes from both his time in public practice as well as the ATO, and has a reputation for achieving commercial outcomes on complex issues.
- Current at
27 February 2017