On 17 December 2008, the ATO issued Practice Statement PS LA 2008/19 entitled "Request for amendment of income tax assessments". The purpose of the Practice Statement is to provide direction to staff on:
- identifying a request for an amendment, and distinguishing it from an objection
- assisting taxpayers to provide all of the information required, where the amendment request is incomplete, and
- deciding the appropriate way to respond to a request for an amendment.
For a copy of PS LA 2008/19, go here