[4043] Suspected external fraud
Title
Final Law Administration Practice Statement
Suspected external fraud
Purpose
This Practice Statement will rewrite and replace Law Administration Practice Statement PS LA 2008/11 Suspected fraud by a third party or tax practitioner, which explains the ATO’s policy and practices in cases where there is suspected fraud by a taxpayer’s authorised representative or a third party. In particular, it will be updated to clarify the Commissioner's approach to remediating fraud, following the decision in DCT v MWB [2019] VCC 1516.
Expected completion
To be advised.
Contact
Michelle Nourse, Frontline Compliance
Phone: (08) 8218 9203
Michelle.Nourse@ato.gov.au