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30 Apr 07 Making SGC default assessments - PS LA 2007/10

On 26 April 2007, the ATO issued Practice Statement PS LA 2007/10 entitled "Making default assessments: section 36 of the Superannuation Guarantee (Administration) Act 1992". The purpose of the Practice Statement is to outline when a default assessment can be made and the factors the Commissioner will consider in making the default assessment.

For a copy of PS LA 2007/10, go here

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