Crown (ATO) debt: Why tax debts are not time-barred

Graeme Beattie of Worrells explains that tax debts owed to the Australian Taxation Office are not subject to state limitation periods and therefore do not become statute-barred over time, because Commonwealth legislation and the Public Governance, Performance and Accountability Act 2013 require the Commissioner to pursue such liabilities indefinitely unless formally extinguished through mechanisms such as bankruptcy, liquidation, or approved hardship relief.

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