Your shopping cart is empty

On 20 February 2014, the ATO issued Practice Statement PS LA 2014/1 entitled "Administration of penalties for failure to comply with Ancillary Fund Guidelines".

The purpose of the Practice Statement is to provide guidance to ATO personnel on:

  • how the Commissioner administers penalties for failure to comply with the Ancillary Fund Guidelines
  • when directors of a corporate trustee may have a defence to the Administrative Penalties, and
  • when the Commissioner will remit such penalties.

Media Release Search
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To