Extend the power of the AAT to pause or modify ATO debt recovery action

The Australian Chamber welcomes the opportunity to provide feedback on the Government’s exposure draft legislation to allow small business to apply to pause the Australian Tax Office’s (ATO)  collection of disputed tax credits. We note that a number of members with an interest in this area will make submissions in response to your call for comments on the proposed legislation. As a complement to those submissions, we take the opportunity to highlight a few key issues.