New ATO policy on collection of tax liabilities from consolidated groups

By Adrian Varrasso and Robert Yunan

On 7 November 2013, the Australian Taxation Office (ATO) issued Practice Statement Law Administration 2013/5 (PS LA 2013/5), outlining its policy on the collection of group tax liabilities from head companies of consolidated groups, subsidiary members and entities that have left the consolidated group.

The Practice Statement also addresses the clear exit rules, which protect exiting subsidiaries from potential joint and several liability in relation to the tax debts of the consolidated group while they were members.

PS LA 2013/5 is a rewrite of guidance previously included in Chapter 35 of the ATO’s Receivables Policy. It is also part of the ATO’s project to clarify its policies and processes, which has included a rewrite of the Access and Information Gathering Manual and the Receivables Policy…

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