Publications
Publications
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Case Study – Remission of General Interest Charge
The complainant applied to the ATO for a full remission of General Interest Charge (GIC) on all tax debts due to their extenuating personal circumstances. The complainant had three separate tax debts on which GIC had accrued for a period of over 12 years and two of these debts had been subject to a court-imposed…
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Case Study – Offsetting of Centrelink Family Assistance against Tax Debts
The complainant, who is a single mother of two children and legal guardian of her aging father, was concerned with the ATO offsetting her Centrelink Family Assistance (CFA) payment of approximately $8,000 towards a debt of $23,000. She did not receive the $8,000 CFA payment, but instead had a debt of approximately $15,000 remaining after…
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Case Study – Garnishee Notice
The ATO issued a garnishee notice to a taxpayer for debts from a former partnership business. The taxpayer was travelling at the time and the garnishee notice resulted in them losing access to funds whilst in a foreign country. Our investigation revealed that in 2016 the ATO had advised the taxpayer that they would not…



