In a new Bill before Parliament (Treasury Laws Amendment (Combating Illegal Phoenixing) Bill 2019) the Commissioner gets some new powers.
First, this Bill will allow the Commissioner to retain tax refunds where a taxpayer has failed to lodge a return or provide other information that may affect the amount the Commissioner refunds. The Commissioner may retain the refund until the return or other information is provided, or an assessment is made.
And second, this Bill allows the Commissioner to collect estimates of anticipated GST liabilities. Yes he can guess what your GST on the future might be and ask you to pay it!
But neither of these methods comes close to the way the German’s do it… Pay your tax or we will take your dog! From the BBC…