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10 Apr 12 Management of high risk technical issues and engagement of tax technical officers in Law and Practice – PS LA 2012/1

On 10 April 2012 the ATO released Practice Statement Law Administration PS LA 2012/1 entitled “Management of high risk technical issues and engagement of tax technical officers in Law and Practice”.

A group of high level tax technical experts are located within the Law and Practice section of the ATO to support business lines in making technical decisions and to help the ATO in managing its highest risk technical issues. This practice statement sets out the guiding principles behind the management of high risk technical issues and the appropriate level of engagement of tax technical officers in Law and Practice on those issues.

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