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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.

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