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Advice under development – administration issues

We are developing advice and guidance on the following administration issues.

Last updated 2 December 2024

[4043] Suspected external fraud [updated]

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

[4199] Obligations and rights of payers, recipients and the Commissioner where an amount has been withheld

Title

Update to Law Administration Practice Statement

PS LA 2011/11 Refunds of certain pay as you go withholding amounts

Purpose

PS LA 2011/11 is being updated to include information on foreign resident capital gains withholding. It outlines the obligations and rights of payers, recipients and the Commissioner where an amount has been withheld in error, purportedly under the pay as you go withholding system. General information is also provided as to how recipients may obtain a refund of incorrectly withheld amounts.

Expected completion

December 2024

Contact

Thomas Appleby, Frontline Compliance

Phone: (03) 8632 4646

Thomas.Appleby@ato.gov.au

 

QC57885