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  • Law Administration Practice Statements

    Autumn list of Law Administration Practice Statements

    File ID

    File Title

    PS LA 2004/11

    Treating a document as a tax invoice or adjustment note

    PS LA 2011/19

    Administration of the penalty for failure to lodge on time

    PSLA 2011/20

    Payment and credit allocation

    PS LA 2011/23

    Credit interest

    PS LA 2015/4

    Advance Pricing Arrangements

    PS LA 2020/1

    Commissioner's discretion to allow further time for an entity to register for an ABN or provide notice to the Commissioner of assessable income or supplies

    PS LA 2020/2

    Administering general anti abuse rules, such as a principal or main purposes test, included in any of Australia's tax treaties

    PS LA 2020/3

    Self managed superannuation funds - administrative penalties imposed under subsection 166(1) of the Superannuation Industry (Supervision) Act 1993

    PS LA 2020/4

    Remission of additional superannuation guarantee charges

    PS LA 2020/D1

    Remission of additional superannuation guarantee charges

    PS LA 2020/D2

    The ATO's administrative approach to the extension of the Commissioner’s discretion to retain tax refunds

      Last modified: 17 Feb 2021QC 27160