Home / HomeOn 26 June 2008, the ATO issued Practice Statement PS LA 2008/3 (GA) entitled "Attribution rules and late registration for fuel tax credits". The purpose of the Practice Statement is to guide ATO staff on the attribution of fuel tax credits to a later period where the entity registered late for fuel tax credits and did not receive a fuel tax return.
Attribution rules and late registration for fuel tax credits - PS LA 2008/3 (GA)
26 Jun 2008
For a copy of PS LA 2008/3 (GA), go here