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On 28 August 2008, the ATO issued Practice Statement PS LA 2008/13 entitled "ATO Receivables Policy". The purpose of the Practice Statement is to prescribe the mandatory use of the ATO Receivables Policy. As a result of the issue of PS LA 2008/13, Practice Statement PS LA 2006/11 (ATO Receivables Policy) has been withdrawn.

For a copy of PS LA 2008/13, go here

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