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  • Law Administration Practice Statements

    Autumn list of Law Administration Practice Statements

    File ID

    File Title

    PS LA 2011/13

    Cross border recovery of taxation debts

    PS LA 2011/17

    Debt relief, waiver and write off

    PS LA 2011/29

    Exercise of the Commissioner's discretion under section 109RB of Division 7A of Part III of the Income Tax Assessment Act 1936 to either disregard a deemed dividend or to permit a deemed dividend to be franked

    PS LA 2019/1

    Remission of additional superannuation guarantee charge

    PS LA 2019/D1

    Remission of additional superannuation guarantee charge

    PS LA 2019/D2

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

      Last modified: 24 Sep 2020QC 27160