ATO internal procedure for issuing a Proof of Debt (POD)

Written by Claude Haiku 5.5 from the extracted text on 14 Oct 2026. It can miss or misread redacted and scanned pages. Check the source before relying on it.

This FOI release is an ATO internal operational procedure, held on the agency's electronic knowledge management system, for issuing a Proof of Debt (POD) letter in insolvency matters. It sets out ten tasks in the BulLetS letter system, covering entity and administrator details, liability entry for debt types including GIC, judgment costs, director penalties, Division 293 debt, FBT, GST group members, income tax, superannuation guarantee charge and failure-to-lodge penalties. Key rules include issuing PODs to the Australian Financial Securities Authority only in limited circumstances, requiring manually issued statements of account with tax file numbers removed, excluding windup or sequestration recovery costs, and lodging amended PODs for later debts. The document lists recent updates from September 2025 but contains no quantified outcomes or figures.