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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.

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