[4043] Suspected external fraud
Title
Final Law Administration Practice Statement
Suspected external fraud
Purpose
This Practice Statement will rewrite and replace Law Administration Practice Statement PS LA 2008/11 Suspected fraud by a third party or tax practitioner, which explains the ATO’s policy and practices in cases where there is suspected fraud by a taxpayer’s authorised representative or a third party. In particular, it will be updated to clarify the Commissioner's approach to remediating fraud, following the decision in DCT v MWB [2019] VCC 1516.
Expected completion
Late 2024.
Contact
Michelle Nourse, Frontline Compliance
Phone: (08) 8218 9203
[4199] Obligations and rights of payers, recipients and the Commissioner where an amount has been withheld [new]
Title
Update to Law Administration Practice Statement
PS LA 2011/11 Refunds of certain pay as you go withholding amounts
Purpose
PS LA 2011/11 is being updated to include information on foreign resident capital gains withholding. It outlines the obligations and rights of payers, recipients and the Commissioner where an amount has been withheld in error, purportedly under the pay as you go withholding system. General information is also provided as to how recipients may obtain a refund of incorrectly withheld amounts.
Expected completion
December 2024
Contact
Thomas Appleby, Frontline Compliance
Phone: (03) 8632 4646