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26 Sep 11 Remission of administrative penalties relating to schemes - PS LA 3545 (draft)

On 22 September 2011, the ATO released draft Practice Statement PS LA 3545 entitled "Remission of administrative penalties relating to schemes imposed by Subdivision 284-C of Schedule 1 to the Taxation Administration Act 1953".

The purpose of the Practice Statement is to provide guidance on remission of administrative penalty relating to scheme shortfall amounts. Comments on the draft are due by 21 October 2011.

 


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