Apportioning fuel for tax credits

Division 7A: trust entitlements

Technical discussion papers

ATO's Advance Pricing Arrangement Program

Waiver of tax-related liabilities in proceeds of crime matters

Refunds of certain pay as you go withholding amounts

Remission of General Interest Charge

Cross-border recovery of taxation debts

General debt collection powers and principles

Lodgment obligations, due dates and deferrals

Insolvency - collection, recovery and enforcement issues for entities under external administration

Debt relief, waiver and non-pursuit

Enforcement measures used for the collection and recovery of tax-related liabilities and other amounts

Administration of the penalty for failure to lodge on time

Administering penalties for failing to electronically notify or pay goods and services tax or pay as you go liabilities

Payment and credit allocation

Offsetting of refunds and credits against taxation and other debts

Commissioner's discretion to retain a refund

Credit interest

Excess contributions tax - release authority - remission of certain administrative penalties where an individual or superannuation provider does not comply with obligations in relation to a release authority