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16 Jan 08 Making default assessments - PS LA 2007/24

The ATO has issued Practice Statement PS LA 2007/24 entitled "Making default assessments: section 167 of the Income Tax Assessment Act 1936 and other similar provisions". The purpose of the Practice Statement is to guide staff contemplating making default assessments using the powers provided by s 167 of the ITAA 1936 and other similar provisions.

For a copy of PS LA 2007/24, go here

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