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On 16 February 2007, the ATO issued Practice Statement PS LA 2007/3 entitled "Remission of penalty for failure to comply with obligations in relation to tax invoices or adjustment notes". The purpose of the Practice Statement is to set out guidelines for the remission of penalty imposed under s 288-45 or s288-50 of Schedule 1 to the Taxation Administration Act 1953 for:
- failure to issue a tax invoice or adjustment note as required by GST legislation, or
- both an entity and its agent issuing separate tax invoices or separate adjustment notes contrary to the requirements of GST legislation

For a copy of PS LA 2007/3, go here

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