Publications
Publications
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Case Study – Disclosure of Business Tax Debts
A representative raised concerns with our office that their client was in the process of selling his business and intends to use the funds from the sale of the business to pay his outstanding tax debts. The representative explained that their client had been negotiating for 22 months with the ATO and had offered his…
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Case Study – Remission of General Interest Charge
The complainant applied to the ATO for a full remission of General Interest Charge (GIC) on all tax debts due to their extenuating personal circumstances. The complainant had three separate tax debts on which GIC had accrued for a period of over 12 years and two of these debts had been subject to a court-imposed…
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Case Study – Offsetting of Centrelink Family Assistance against Tax Debts
The complainant, who is a single mother of two children and legal guardian of her aging father, was concerned with the ATO offsetting her Centrelink Family Assistance (CFA) payment of approximately $8,000 towards a debt of $23,000. She did not receive the $8,000 CFA payment, but instead had a debt of approximately $15,000 remaining after…
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Case Study – Garnishee Notice
The ATO issued a garnishee notice to a taxpayer for debts from a former partnership business. The taxpayer was travelling at the time and the garnishee notice resulted in them losing access to funds whilst in a foreign country. Our investigation revealed that in 2016 the ATO had advised the taxpayer that they would not…




