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On 21 February 2007, the ATO released a revised version of its Code of Settlement Practice. The revised Code takes effect from 21 February 2007.

The Code provides guidance for ATO staff on:

- the settlement of taxation disputes in relation to all taxpayers
- where settlement could be considered, and
- outlines the processes which should be followed.

For a copy of the Code, go here

Also on 21 February 2007, the ATO issued Practice Statement PS LA 2007/5 on the mandatory use of the Code of Settlement Practice by all ATO staff in the settlement of taxation disputes. For a copy of the Practice Statement, go here

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