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31 Jan 13 Statements of reasons pursuant to s 13 of the AD(JR) Act 1977 - PS LA 2013/1

On 31 January 2013, the ATO issued Practice Statement Law Administration PS LA 2013/1 entitled "Statements of reasons pursuant to section 13 of the Administrative Decision (Judicial Review) Act 1977".

The purpose of the Practice Statement is to outline guidelines to be followed by tax officers preparing statements of reasons pursuant to s 13 of the Administrative Decision (Judicial Review) Act 1977.

 


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