Law administration practice statements

PS LA 2012/2 – update

Change of trustee

PS LA 2021/2 - update

The ATO's administrative approach to the extension of the Commissioner’s discretion to retain tax refunds

PS LA 2005/7 - update

Substantiating an individual's work-related expenses

PS LA 2001/8 - update

ATO Interpretative Decisions

PS LA 2014/3 - update

Simplifying transfer pricing record keeping

PS LA 2014/2 - update

Administration of transfer pricing penalties for income years commencing on or after 29 June 2013

PS LA 2015/3 - update

Approval process for the application of subsections 815-130(2) to 815-130(4) of the Income Tax Assessment Act 1997 

PS LA 2016/1 - update

Transfer pricing adjustments with potential customs implications

PS LA 2016/2 - update

Administration of scheme penalties arising from the application of Subdivision 815-A for income years which started on or after 1 July 2004 and before 1 July 2012

PS LA 2011/18 - update

Enforcement measures used for the collection and recovery of tax-related liabilities and other amounts

PS LA 2005/19 - update

Approved forms

PS LA 2004/3 (ga) - update

Trading stock: valuation of goods taken from trading stock for private use by sole traders or partners in a partnership

PS LA 2006/16 - update

GST-free exports – the Commissioner’s discretion to extend the time to export

PS LA 2011/22 - update

Commissioner's discretion to retain a refund

PS LA 2004/4 (ga) - update

Taxing consumer loyalty program rewards

PS LA 2011/17 - update

Debt relief, waiver and non-pursuit

PS LA 2013/3 (ga) - update

Treatment of input tax credits claimed by a recipient of a non-taxable supply where the Commissioner has the discretion to give a refund of the overpaid goods and services tax to the supplier due to the operation of section 105-65 of Schedule 1 to the Taxation Administration Act 1953

Ps LA 1998/1 - update

Law administration practice statements

PS LA 2006/17 - update

Self-managed superannuation funds – disqualification of individuals to prohibit them from acting as a trustee of a self-managed superannuation fund

PS LA 2008/2 (ga) - update

Non-treaty airlines

PS LA 2012/3 - update

Determining and applying quotas under the Excise Act 1901

PS LA 2025/1

Extension of time to apply for a director identification number

PS LA 2003/9 - update

Online Resource Centre for Law Administration

PS LA 2011/7 - update

Settlement of debt litigation proceedings

PS LA 2006/15 - update

Consolidation regime – administration of: the administrative penalty for shortfall amounts resulting from a false or misleading statement, the shortfall interest charge, and the shortfall general interest charge arising from certain adjustments required under the consolidation regime

PS LA 2020/2 - update

Administering general anti-abuse rules, such as a principal or main purposes test, included in any of Australia’s tax treaties

PS LA 2005/17 - update

Pay as you go instalment income and foreign exchange realisation gains and losses

PS LA 2009/1 - withdrawal

The Commissioner's discretion to issue a written notice specifying the amount of a tax offset for research and development allowable to an eligible company

PS LA 2001/12 - withdrawal

Lodgment of Ultimate Beneficiary (UB) statements

PS LA 2013/4 - update

The ATO’s role in the tax law design process

PS LA 2006/10 - update

The Commissioner’s discretion to vary foreign resident withholding amounts

PS LA 2008/19 - update

Requests to amend income tax assessments

PS LA 2011/10 - update

Waiver of tax-related liabilities in proceeds of crime matters

PS LA 2007/6 - update

Guidelines for settlement of widely based tax disputes

PS LA 2008/4 - update

Publication of edited versions of written binding advice

PS LA 2011/13 - update

Cross-border recovery of taxation debts

PS LA 2003/8 - update

Practical approaches to low-cost business expenses