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09 Oct 07 Remission of penalty for failure to withhold - PS LA 2007/22

On 8 October 2007, the ATO issued Practice Statement PS LA 2007/22 entitled "Remission of penalty for failure to withhold as required by Division 12 of Schedule 1 to the Taxation Administration Act 1953". The purpose of the Practice Statement is to set out guidelines for the remission of penalty for failure to withhold as required by Division 12 of Schedule 1 to the Taxation Administration Act 1953.

For a copy of PS LA 2007/22, go here

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