In recent years and in most cases the ATO approach has been to not chase outstanding debts to hard for small businsess and individual taxpayers.
This has been the case since the into of the "new tax system" and over the last couple of years it has been possible to let the debt ride (in some case 2-3 years)incur interest at around 12.5% and get the occassional please pay letter.
It appears though the ATO may be reverting back to a stricter collection procedure by offering a 6 to 18 month settlement arrangement on all old debts and enforcing the payment on future debts
