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Law administration practice statements

Spring list of law administration practice statements.

Last updated 4 March 2024

File ID

File Title

PS LA 2001/6 - Update

Verification approaches for electronic device usage expenses

PS LA 2005/2

Penalty for failure to keep or retain records

PS LA 2011/15

Lodgment obligations, due dates and deferrals

PS LA 2011/19

Administration of the penalty for failure to lodge on time

PS LA 2012/4

Administration of the false or misleading statement penalty – where there is no shortfall amount

PS LA 2012/5

Administration of the false or misleading statement penalty – where there is a shortfall amount

PS LA 2014/4

Default assessment penalty

PS LA 2023/1

Self-managed superannuation funds – rectification directions for contraventions of the Superannuation Industry (Supervision) Act 1993

QC27160