ATO receivables policy
PART G - Penalties and interest relating to receivables activity (Archived)
Chapter 98 - Penalties for failing to lodge documents on time (Archived)
This chapter has been archived. See PS LA 2011/19 . This document has changed over time. View its history below. |
Chapter 98 was archived with effect from 14 April 2011.
The content of Chapter 98 has been transferred into Law Administration Practice Statement PS LA 2011/19 Administration of penalties for failing to lodge documents on time.
Chapter 98 was first published in the ATO Receivables Policy in July 2000.
Versions of Chapter 98 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 1 | 1 July 2000 | July 2000 | 1 July 2001 | |
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Version 4 | 4 July 2006 | July 2006 | 24 July 2008 | PS LA 2006/11 (withdrawn) |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 | 1 October 2010 | PS LA 2008/13 |
Version 6 | 1 October 2010 | October 2010 | 14 April 2011 | PS LA 2008/13 |