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On 31 March 2014, the ATO amended Practice Statement PS LA 2008/11 entitled "Fraudulently altered or created income tax returns or activity statements" as follows:

  • Paragraph 54 Omitted 'overpaid tax'; substituted 'GST net amount'
  • Paragraph 55 Inserted reference to 'relevant time limit'
  • Contact details Updated

The purpose of the Practice Statement is to advise ATO personnel of the need to follow the prescribed procedures when dealing with both perpetrators and victims of fraud.

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