The government has recently released draft legislation that outlines a number of amendments to the Taxation Administration Act 1953 that extend the power of the AAT to pause or modify ATO debt recovery action.
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ATO debt recovery changes to strain AAT resources, increase burden of proof
The new changes to the AAT’s power to modify ATO debt recovery action will further strain the resources of the AAT and increase the burden of proof for small businesses that could lead to ineffective outcomes in tax disputes, according to CA ANZ.
