Code of settlement practice

Attachment D - References

Paragraph in Code	References	Title
	Law Administration Practice Statements
1	PS LA 2007/5	Settlements
1, 5, 55	PS LA 2007/6	Guidelines for settlement of widely-based tax disputes
1, 37	PS LA 2007/23	Alternative Dispute Resolution in ATO disputes and litigation
6	PS LA 2009/6	Quality improvement and assurance: application of and conformance with the Integrated Quality Framework
32	PS LA 2011/17	Debt relief
33	PS LA 2011/3	Compromise of taxation debts
49	PS LA 2000/9	Remission of penalties under the new tax system
49	PS LA 2002/8	Administration of penalties under the new tax system
49	PS LA 2003/11	Remission of penalty for failure to withhold as required by Division 12 in Schedule 1 to the Taxation Administration Act 1953
49	PS LA 2006/8	Remission of shortfall interest charge and general interest charge for shortfall periods
49	PS LA 2011/12	Administration of general interest charge (GIC) imposed for late payment or under estimation of liability
49	PS LA 2012/4	Administration of penalties for false or misleading statements that do not result in shortfall amounts
49	PS LA 2012/5	Administration of penalties for false or misleading statements that result in shortfall amounts
53	PS LA 2003/3	Precedential ATO view
53	PS LA 2004/13	The Transfer Pricing Review Panel (TPRP)
53	PS LA 2009/9	Conduct of Tax Office Litigation
53	PS LA 2012/1	Management of high risk technical issues and engagement of tax technical officers in Law and Practice
	Taxation Rulings
49	TR 2001/3	Income tax: penalty tax and trusts
49	TR 94/7	Income tax: tax shortfall penalties: guidelines for the exercise of the Commissioner's discretion to remit penalty otherwise attracted
49	MT 2012/3	Administrative penalties: voluntary disclosures
49	MT 2011/1	Miscellaneous taxes: application of penalties and interest charges to the Commonwealth, States, Northern Territory and Australian Capital Territory
49	MT 2008/1	Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard
49	MT 2008/2	Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable
	Corporate Management Practice Statements (only available internally)
7	PS CM 2004/07	Secrecy and privacy obligations of employees
19	PS CM 2003/09	Resource management in the ATO
38,40,46	PS CM 2007/02	Fraud control and prosecution process
56	PS CM 2004/02	Conflicts of interest
56	CMPI 2004/02/03	Gifts, hospitality and other benefits
	Acts
	AAT Act	Administrative Appeals Tribunal Act 1975
	ADJR Act	Administrative Decisions (Judicial Review) Act 1977
	FMA Act	Financial Management and Accountability Act 1997
	FOI Act	Freedom of Information Act 1982
	TAA	Taxation Administration Act 1953
	ITAA 1936	Income Tax Assessment Act 1936