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The ATO has updated Practice Statement PS LA 2008/5 entitled "Private advice, guidance and objections - requests for further information, intended use of third party information and notification of the use of assumptions".

The purpose of the Practice Statement is to provide direction to ATO personnel making decisions about private advice, guidance or objections about:

  • requesting further information from taxpayers
  • what to do if requested information is not provided
  • the use of third party information or assumptions.

The update makes substantial revision to:

  • expand concepts to oral rulings, administratively binding advice, objections and written guidance
  • apply a principles based approach to content.

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