ATO Practice Statement Law Administration

PS LA 1998/3 (Withdrawn)

SUBJECT: Significant litigation matters
PURPOSE: To ensure information is provided to Government

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. As a result of discussions with the Assistant Treasurer, the Commissioner has directed that officers must ensure that the Treasurer's Office and the Assistant Treasurer's Office, via the Parliamentary Business Unit in National Office, are advised of:

the possible implications of significant cases (such as Full Federal Court decisions), within a week of the conclusion of the hearing; and
the date when such decisions will be handed down.

Date of Issue: 17 December 1998

Date of Effect: 17 December 1998

File 98/11764-4

Related Practice Statements:
PS LA 1998/10

Subject References:
significant litigation matters
court decisions

FOI number: I 1018052 Authorised by:
Second Commissioner D'Ascenzo
PS LA 1998/3 (Withdrawn) history
  Date: Version:
  17 December 1998 Original statement
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