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21 May 1212 2 Practice Statements withdrawn

On 18 May 2012, the ATO withdrew the following 2 Practice Statements:

  • PS LA 2003/10 Management of Priority Technical Issues
  • PS LA 2004/4 Referral of interpretative issues to Centres of Expertise for the creation of the precedential ATO view, and early engagement of internal technical specialists in active compliance cases

Both have been replaced by PS LA 2012/1 Management of high risk technical issues and engagement of tax technical officers in Law and Practice.


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