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24 Nov 11 Draft Practice Statements :Administration of penalties for false or misleading statements

On 24 November 2011, the ATO released the following 2 draft Practice Statements for public comment by 27 January 2012:

  • PS LA 3550 (draft) Administration of penalties for making false or misleading statements that do not result in shortfall amounts. This practice statement explains: the circumstances in which an entity becomes liable to a penalty for making a false or misleading statement which does not result in a shortfall amount, and how the penalty is assessed, including remission.
  • PS LA 3551 (draft) Administration of penalties for false or misleading statements that result in shortfall amounts. This practice statement explains: the circumstances in which an entity becomes liable to a penalty for making a false or misleading statement which results in a shortfall amount, and how the penalty is assessed, including determining remission.

 


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