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ATO is issuing Director Penalty Notices but payment arrangements no longer accepted

While the ATO put most overdue tax collection on hold during the COVID-19 pandemic, it has now recommenced some collection activity, including the issuing of Director Penalty Notices.

Tribunal upholds ATO s decision in excess contributions case

The Administrative Appeals Tribunal has upheld a decision by the Commissioner of Taxation not to disregard excess non-concessional contributions. In the case, SQQM and Commissioner of Taxation (Taxati

Superannuation reforms target FHBs, downsizers

ATO debt recovery changes to strain AAT resources, increase burden of proof

The new changes to the AAT’s power to modify ATO debt recovery action will further strain the resources of the AAT and increase the burden of proof for small businesses that could lead to ineffective outcomes in tax disputes, according to CA ANZ.

ATO debt recovery changes to provide safety layer for small businesses

The government has released new draft legislation which will allow small businesses to contest the ATO’s collection of disputed tax debt in the next steps to better address the power imbalance between small businesses and the ATO.

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