ato logo

Advice under development – administration issues

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

Last updated 5 December 2023

On this page

[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

Christina.Wong@ato.gov.au

QC57885