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11 Dec 08 Time limit on recovery by the Commissioner - PS LA 2529 (draft)

On 10 December 2008, the ATO released draft Practice Statement Law Administration PS LA 2529, 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 statutory limit under the exceptions set out in s 105-50 of Schedule 1 to the Taxation Administration Act 1953. Comments on the draft are due by 2 February 2008.

For a copy of PS LA 2529, go here.

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