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02 Dec 08 Interaction between Subdivs 284-B and 284-C, Schedule 1, Taxation Administration Act - PS LA 2008/18

On 27 November 2008, the ATO issued Practice Statement PS LA 2008/18 entitled "Interaction between Subdivisions 284-B and 284-C of Schedule 1 to the Taxation Administration Act 1953". The purpose of the Practice Statement is to provide guidance to officers on the assessment of penalties under Division 284 of Schedule 1 to the Taxation Administration Act 1953 when assessments which rely on adjustment provisions (including the general anti-avoidance provisions) are issued.

For a copy of PS LA 2008/18, go here.

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