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30 Apr 099 Time limit on recovery by the Commissioner - PS LA 2009/3

On 29 April 2009, the ATO issued Practice Statement Law Administration PS LA 2009/3 entitled "Time limit on recovery by the Commissioner". The purpose of the Practice Statement is to set out the circumstances in which the ATO may recover indirect taxes outside the four-year time limit under the exceptions set out in s 105-50 of Schedule 1 to the Taxation Administration Act 1953.

For a copy of PS LA 2009/3, go here.

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