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Final Law Administration Practice Statement
Suspected fraud by a third party or tax practitioner
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  VCC 1516.
Christina Wong, Strategy and Support
Phone: (03) 9285 1704