The Commissioner has flagged a return to firmer debt collection actions after seeing a trend of profitable businesses that have the capacity to pay their tax debts but are actively choosing not to. It warns business taxpayers not to treat ATO liabilities like a free loan, and reiterates that businesses are only temporary custodians of GST, PAYG withholding and super guarantee. In addition to apply ing General Interest Charge (GIC) to unpaid debts, the ATO also has stronger enforcements actions in its arsenal including issuing garnishee notices and legal action.

The Commissioner has flagged a return to firmer debt collection actions after easing activities in the aftermath of COVID-19.