Debt collection
A report to the Assistant Treasurer
July 2015
Table of Contents
Chapter 2 – ATO debt management strategies
Chapter 3 – ATO debt payment assistance
Chapter 4 – ATO firmer debt recovery activities
Chapter 5 – ATO use of external debt collection agencies
Appendix 1: Terms of reference and submission guidelines
Appendix 2: Director penalty notices
Appendix 3: EDCA weekly transmission process
Appendix 4: Debt Right Now Program
Appendix 5: Disputed debt 50/50 arrangement
Appendix 6: ATO draft revised debt effectiveness measures
Appendix 7: Analytics for Client Engagement Program
Appendix 8: Debt staff support mechanisms
Telephone: (02) 8239 2111
Facsimile: (02) 8239 2100
Level 19, 50 Bridge Street
Sydney NSW 2000
GPO Box 551
Sydney NSW 2001
3 July 2015
The Hon Josh Frydenberg MP
Assistant Treasurer
Parliament House
Canberra ACT 2600
Dear Minister,
Debt Collection
I am pleased to provide you a copy of my most recent review into the Australian Taxation Office’s (ATO) management of Debt Collection. The executive summary provides a snapshot of the issues and recommendations made to the ATO.
Although all 19 recommendations were made to the ATO, the ATO believes that they are unable to implement Recommendation 3.3 without seeking Government’s consideration of the matter.
I am grateful for the support, contribution and willingness of those who provided their time, expertise and experience in the conduct of this review.
Yours faithfully,
SIGNED
Ali Noroozi
Inspector–General of Taxation
© Commonwealth of Australia 2015
ISBN 978-1-925220-63-6
Ownership of intellectual property rights in this publication
Unless otherwise noted, copyright (and any other intellectual property rights, if any) in this publication is owned by the Commonwealth of Australia (referred to below as the Commonwealth).
Creative Commons licence
With the exception of the Coat of Arms (see below), the IGT logo and ATO sourced material, this publication is licensed under a Creative Commons Attribution 3.0 Australia Licence.
Creative Commons Attribution 3.0 Australia Licence is a standard form licence agreement that allows you to copy, distribute, transmit and adapt this publication provided that you attribute the work. A summary of the licence terms is available from the Creative Commons website. The full licence terms are also available from the Creative Commons website.
The Commonwealth’s preference is that you attribute this publication (and any material sourced from it) using the following wording:
Source: Licensed from the Australian Government Inspector–General of Taxation under a Creative Commons Attribution 3.0 Australia Licence.
The Australian Government Inspector–General of Taxation does not necessarily endorse third party content of this publication.
Use of the Coat of Arms
The terms under which the Coat of Arms can be used are set out on the It’s an Honour website.