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26 Jun 08 Attribution rules and late registration for fuel tax credits - PS LA 2008/3 (GA)

On 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.

For a copy of PS LA 2008/3 (GA), go here

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