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19 Feb 07 Remission of penalty for failure to comply with GST registration obligations - PS LA 2007/4

On 16 February 2007, the ATO issued Practice Statement PS LA 2007/4 entitled "Remission of penalty for failure to comply with GST registration obligations". The purpose of the Practice Statement is to set out guidelines for the remission of penalty for failure to apply to register for GST or failure to apply to cancel GST registration.

For a copy of PS LA 2007/4, go here

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