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On 11 October 2006, the ATO amended Practice Statement PS LA 2003/7 (Taxation objections - late lodgment). The amendments inserted paragraph 22 and amended paragraphs 24 and 26 to include new individual and simplified tax system taxpayer timeframes as per the Report on Aspects of Income Tax Self Assessment published in August 2004.

For a copy of PS LA 2003/7, go here

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