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05 Jul 077 Gathering and use of GST and other information from foreign agencies - PS LA 2007/14

On 4 July 2007, the ATO issued Practice Statement PS LA 2007/14 entitled "Gathering and use of information from foreign agencies or sources in relation to goods and services tax, wine tax and luxury car tax administration". The purpose of the Practice Statement is to advise of the process for requesting indirect tax information from foreign agencies or sources by way of voluntary disclosure of that information by the foreign agency or source.

For a copy of PS LA 2007/14, go here

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