ATO receivables policy
PART E - Credits and refunds (Archived)
Chapter 75 - Retained refunds - activity statements or other related documents not provided & other restrictions on refunds (Archived)
This chapter has been archived. See
PS LA 2011/22
.
This document has changed over time. View its history below.
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Chapter 75 was archived with effect from 14 April 2011.
The content of Chapter 75 has been transferred into Law Administration Practice Statement PS LA 2011/22 Refunds of running balance account surpluses and credits - Commissioner's discretion to retain amounts.
Chapter 75 was first published in the ATO Receivables Policy in July 2001.
Versions of Chapter 75 published prior to July 2006 may be requested from mailbox: ATOReceivablesPolicy@ato.gov.au
| Version | Date of effect | Date published | Date archived | Associated LAPS |
|---|---|---|---|---|
| Version 2 | 1 July 2001 | July 2001 | 23 April 2003 | |
| Version 3 | 23 April 2003 | April 2003 | 4 July 2006 | |
| Version 4 | 4 July 2006 | July 2006 | 24 July 2008 | PS LA 2006/11 (withdrawn) |
| Version 5 | 24 July 2008 | August 2008 | 14 April 2011 | PS LA 2008/13 |