24 Oct 077 PS LA 2004/4 (Centres of Expertise) revisedOn 17 October 2007, the ATO issued a revised Practice Statement PS LA 2004/4 (Referral of interpretative issues to Centres of Expertise for the creation of the precedential ATO view, and early engagement of internal technical specialists in active compliance cases). It has been revised to include:
- greater clarification of circumstances when issues should not be referred to the CoEs
- further clarification of the CoE and business line roles and responsibilities, and
- guidance on when early engagement of internal technical specialists in active compliance cases is appropriate.
For a copy of the revised Practice Statement, go here