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[4043] Suspected fraud by a third party or tax practitioner
Title
Final Law Administration Practice Statement
Suspected fraud by a third party or tax practitioner
Purpose
This Practice Statement will rewrite and replace 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
February 2024
Contact
Christina Wong, Strategy and Support
Phone: (03) 9285 1704