ATO Practice Statement Law Administration

PS LA 1998/10 (Withdrawn)

SUBJECT: Taxation issues likely to cause publicity
PURPOSE: To ensure sufficient information is provided to the Parliamentary Business Unit to enable informed comment on topical issues

  • Law Administration Practice Statement PS LA 1998/10 is withdrawn from 1 June 2004
    This document has changed over time. View its history.

FOI status: may be released
This Practice Statement is issued under the authority of the Commissioner and must be read in conjunction with Law Administration Practice Statement PS LA 1998/1. It must be followed by Tax officers unless doing so creates unintended consequences. Where this occurs officers must follow their Business Line's escalation process.


1. The Commissioner has directed that case officers must ensure that the Parliamentary Business Unit in National Office is advised of any issues likely to give rise to publicity. For example the treatment for taxation purposes of:

sports people;
major sporting events, such as the Sydney Olympics;
Millennium bug; and
aggressive tax planning.

2. Sufficient information should be provided to enable an informed response/comment to be prepared for questions that may be raised.

Date of Issue: 17 December 1998

Date of Effect: 17 December 1998

File 98/11764-4

Related Practice Statements:
PS LA 1998/3

Subject References:
aggressive tax planning
Millennium bug
sports people
Sydney Olympics

FOI number: I 1018123 Authorised by:
Second Commissioner D'Ascenzo
PS LA 1998/10 (Withdrawn) history
  Date: Version:
  17 December 1998 Original statement
You are here 1 June 2004 Withdrawn