Revenue eBrief No. 259/24

21 October 2024

Write-Out of Uncollectable Tax Debts

Tax and Duty Manual Write-Out of Uncollectable Tax Debts has been updated in the Write-Out Preface as follows:

  • Small Company Administrative Rescue Process (SCARP) - This has been included in the most likely types of scenarios where tax can be passed as irrecoverable,