https://www.ato.gov.au/individuals-and-families/paying-the-ato/if-you-don-t-pay/firmer-action-we-may-take/disclosure-of-business-tax-debts
When we may report your business debt information to a credit reporting bureau (CRB) and how to register as a CRB.
australian taxation officedisclosurebusinessdebts
https://www.gov.uk/valuing-estate-of-someone-who-died/identify-assets-debts
Value the estate of someone who's died so that you can get probate: work out if tax is due, check how to report the estate's value, complete the correct form.
inheritance taxvalueestatereport
https://www.smartcompany.com.au/tax/ato-sme-taxpayer-letters-on-hold-debts/
Nov 12, 2025 - Some $2.9 billion in 'on hold' debts held by small business are expected to appear in account balances.
tax debtsatoholdsmes