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On 5 July 2012, the ATO issued draft Practice Statement PS LA 3582 (draft) entitled "Exercise of the Commissioner's discretion under s 8AAZLGA of the Taxation Administration Act 1953 to retain an amount that would otherwise have to be refunded".

The purpose of the Practice Statement is to provide guidance to tax officers on when it is reasonable to exercise the Commissioner's discretion to delay a refund amount pending verification of the taxpayer's entitlement to the amount.

The closing date for submissions on the draft is 3 August 2012.


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