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  • Law Administration Practice Statements

    Spring list of Law Administration Practice Statements

    File ID

    File Title

    PS LA 2001/6

    Verification approaches for home office running expenses and electronic device expenses

    PS LA 2008/15

    Taxpayer Alerts

    PS LA 2009/4

    When a proposal requires an exercise of the Commissioner's powers of general administration

    PS LA 2011/14

    General debt collection powers and principles

    PS LA 2011/18

    Enforcement measures used for the collection and recovery of tax-related liabilities and other amounts

    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 2014/3

    Simplifying transfer pricing record-keeping

      Last modified: 10 Oct 2019QC 27160