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11 Aug 14 PS LA 2005/9 (Consolidated groups putting their affairs in order) withdrawn

On 7 August 2014, the ATO withdrew Practice Statement PS LA 2005/9 (Consolidated groups putting their affairs in order following enactment of legislation or release of public rulings and determinations).

The purpose of the Practice Statement was to set out policy and approaches to be applied by Tax Officers when considering remission of General Interest Charge and penalties where a consolidated group seeks an amendment to its 2002-03 or later income tax assessments.

The ATO says that the scope of PS LA 2005/9 was limited to apply solely to measures announced by Government on 4 December 2003 and a range of public rulings that were being progressed by the ATO at that time. All the announced measures have now been legislated and the public rulings have been finalised. All matters in PS LA 2005/9 are covered in other LAPS, namely PS LA 2006/8, PS LA 2007/11 and PS LA 2011/12.


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