05 May 14 Two practice statements withdrawn
On 2 May 2014 the ATO withdrew the following two practice statements:
- PS LA 2002/13 Authorisation of written binding advice. The purpose of this practice statement was to provide direction as to which tax officers may authorise written binding advice.
- PS LA 2004/8 Professional accreditation. The purpose of this practice statement was to explain the rationale for professional accreditation and to identify the key features of a professional accreditation process.
Due to the cessation of the requirement for Professional Accreditation, these practice statements are no longer required.