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ATO
ATO
Released
1-15G9O3GV
29 pages
PDF
The ATO released internal guidance documentation on Departure Prohibition Orders (DPOs), the enforcement mechanism used to prevent taxpayers from leaving Australia when they have substantial unpaid tax liabilities. The document outlines the criteria and considerations for…
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ATO
ATO
Released
1-15QNHC40
26 pages
PDF
The ATO released an operational procedure guide for issuing Director Penalty Notices (DPNs) to company directors with outstanding PAYG withholding, GST, or Super Guarantee liabilities. The procedure outlines eligibility criteria, exemptions (including newly appointed directors…
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ATO
ATO
Released
1-15JYNJW3
11 pages
PDF
This operational briefing document provides ATO executives with an overview of the Small Business Restructuring (SBR) process introduced on 1 January 2021 under Part 5.3B of the Corporations Act 2001. SBR is an external administration regime designed for financially distressed…
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ATO
ATO
Released
1-151SVUNH
190 pages
PDF
The ATO released its technical decision-making model and supporting guidance documents from 2020-2024 covering how ATO officers should make quality tax decisions across private rulings, public rulings, guidance, compliance activities, and objections. The core disclosure outlines…
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ATO
ATO
Released
1-15E9NUS7
45 pages
PDF
This operational guidance document outlines ATO procedures for issuing, invalidating, and withdrawing director penalty notices (DPNs) for unpaid PAYG withholding, GST, and superannuation guarantee liabilities as of February-March 2023. DPNs apply only to companies or…
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ATO
ATO
Released
1-15C5GYB2
20 pages
PDF
The ATO guidance document explains the tax treatment of earnout arrangements—contractual provisions where business sellers receive contingent payments based on post-sale performance. The disclosure distinguishes between standard earnouts (buyer pays additional amounts on…
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ATO
ATO
Released
1-15QL1ZG2
3 pages
PDF
The ATO upheld its refusal to release the Android package (.apk) file for the myID application under section 47E(d) of the FOI Act (conditional exemption for agency operations). The decision letter, issued following an internal review request, explains that releasing the .apk…
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ATO
ATO
Released
1-15I7EQI6
6 pages
PDF
The ATO released a FOI decision letter addressing two combined requests seeking disclosure of travel expense documentation for ATO Executive members, specifically declarations, flight booking records, and airline spending summaries to verify compliance with travel policy…
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ATO
ATO
Released
1-15I6AD8H
4 pages
PDF
The ATO's internal review decision of 28 February 2025 upheld its original 24 January decision on an FOI request concerning gifted airline lounge memberships to ATO Executive members over five years. The applicant sought documents detailing such gifts, declarations…
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ATO
ATO
Released
1-155K8PH7
5 pages
PDF
The ATO received an FOI request on 14 December 2024 seeking documents relating to data sharing arrangements between the ATO and the Department of Veterans' Affairs (DVA) over the preceding ten years (2014–2024). The request sought comprehensive records including: all data…
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ATO
ATO
Released
1-14NSH4EK
2 pages
PDF
The ATO released operational data on compassionate release of superannuation (CRS) applications for dental treatment covering FY23 and FY24. Approvals nearly doubled from 13,540 to 21,800 individuals. The majority of approved applicants were aged 36–55 (representing…
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ATO
ATO
Released
1-1530SSEP
7 pages
PDF
The ATO received two FOI requests regarding executive airline lounge memberships and related governance matters. The first request (6 December 2024) sought documents over five years covering: gifted airline lounge memberships (such as Qantas Chairman's lounge), gift declarations…
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ATO
ATO
Released
1-1577AMA2
3 pages
PDF
The ATO refused a FOI request for the Android package file (.apk) of its myID application, citing section 47E(d) of the FOI Act. The refusal decision states that releasing the file would create an unauthorised distribution channel outside the Google Play Store, compromising…
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ATO
ATO
Released
1-14VEYD9Z
28 pages
PDF
This disclosure comprises internal ATO correspondence and guidance documents (operational records and work-from-home policy) from September-November 2024 addressing security protocols for laptop docking stations used by remote workers. The emails reveal a substantive tension…
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ATO
ATO
Released
1-14GQ0L6A
147 pages
PDF
The ATO released internal audit policy documents for two business areas: individuals and intermediaries, and objections and review. The disclosure includes public-facing guidance on determining business status for tax purposes. The guidance clarifies that a business generally…
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ATO
ATO
Released
1-13ZEQ4DE
1 page
PDF
The ATO held seven Welcome to Country ceremonies in each of the 2022/23 and 2023/24 financial years, with total costs of $5,104 (including GST) and $6,048.51 respectively, representing an increase of approximately 18.5% year-on-year. The disclosure consists of operational…
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ATO
ATO
Released
1-14B3BBKN
3 pages
PDF
The ATO refused a Freedom of Information request for access to its FOI Procedure Manual, finding that no such document exists in the agency's possession. Following searches of ATO computer systems and hard copy files, including the ATO's internet site and intranet where…
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ATO
ATO
Released
1-147TPKZO
32 pages
PDF
PCG 2022/2 is a Practical Compliance Guideline establishing the ATO's administrative approach to Section 100A reimbursement agreements involving trust distributions. The guideline provides taxpayers with a compliance framework categorizing arrangements into white, green, and red…
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ATO
ATO
Released
1-1494BNEJ
7 pages
PDF
The ATO contracted with a Vietnamese venue provider to host the Foundation Tax Crime Investigations Workshop in Hanoi on 9-13 September 2024 as part of the Mekong-Australia Partnership on Transnational Crime initiative. The contract, funded through Official Development…
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ATO
ATO
Released
1-143UL54J
2 pages
PDF
The ATO released an anonymised list of the 50 largest HECS-HELP loan balances as at 1 October 2024, ranging from $831,675.53 to $259,682.20. The disclosure includes contextual information on HELP loan limits introduced in 2020, which cap borrowing at $121,844 for most students…