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On 28 February 2007, the ATO issued Practice Statement PS LA 2007/7 entitled "The use of the Commissioner's power to make default assessments of taxable income in respect of attributable income". The purpose of the Practice Statement is to guide ATO staff on default assessments using the powers provided by section 167 of the Income Tax Assessment Act 1936 in respect of the attributable income of taxpayers under the CFC, FIF and transferor trust regimes.

For a copy of PS LA 2007/7, go here

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