Law administration practice statements

PS LA 2026/1

Self-managed superannuation funds – education directions for contraventions of the Superannuation Industry (Supervision) Act 1993

PS LA 2011/16

Insolvency – collection, recovery and enforcement issues for entities under external administration

PS LA 2016/4

Maintaining the Australian Business Register

PS LA 2016/5

The disclosure of information and documents collected by the Registrar of the Australian Business Register

PS LA 2005/16

Further period to make an approved valuation for the purposes of working out the margin for the supply under Division 75 of the A New Tax System (Goods and Services Tax) Act 1999

PS LA 2011/14

General debt collection powers and principles

PS LA 2011/8

The registration of entities

PS LA 2026/D1

Administration of penalties for failure to comply with superannuation member account reporting obligations

PS LA 2026/D2

Administration of penalties for failure to comply with Singel Touch Payroll reporting obligations

PS LA 2005/19

Approved forms

PS LA 2005/20

Signature requirements for approved virtual forms, lodged electronically or given by phone

PS LA 2011/9

Registration of entities in the Australian Business Register

PS LA 2003/7

How to treat a request to lodge a late objection

PS LA 2011/17

Debt relief, waiver and non-pursuit

PS LA 2014/4

Default assessment penalty

PS LA 2005/2

Penalty for failure to keep or retain records

PS LA 2011/14

General debt collection powers and principles

PS LA 2011/15

Lodgment obligations, due dates and deferrals

PS LA 1998/1

Law administration practice statements

PS LA 2012/5

Administration of the false or misleading statement penalty – where there is a shortfall amount

PS LA 2011/20

Payment and credit allocation

PS LA 2008/14 withdrawn

Record keeping when using commercial off the shelf software

PS LA 2004/3 (GA)

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

PS LA 2011/18

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

PS LA 2006/17

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

PS LA 2026/D3

Payday Super: exceptional circumstances determinations

PS LA 2012/5

Administration of the false or misleading statement penalty – where there is a shortfall amount

PS LA 2012/4

Administration of the false or misleading statement penalty – where there is no shortfall amount

PS LA 2011/19

Administration of the penalty for failure to lodge on time

PS LA 2011/15

Lodgment obligations, due dates and deferrals

PS LA 2017/2

Diverted profits tax assessments

PS LA 2009/3 withdrawn

Indirect taxes: time limit on recovery

PS LA 2011/21

Offsetting of refunds and credits against taxation and other debts

PS LA 2011/12

Remission of General Interest Charge

PS LA 2011/4

Collection and recovery of disputed debts