ato logo
Search Suggestion:

Law administration practice statements

Learn about Law administration practice statements which are published to provide direction to our staff.

Last updated 22 April 2018

We produce law administration practice statements (LAPS) primarily to provide direction to our staff on approaches to take when performing duties involving the laws we administer.

LAPS are published on our Legal database.

LAPS are not law and are not public rulings. They are not intended to provide interpretative advice, but technical issues may be discussed in LAPS in the course of providing directions to our staff.

See also  

QC43599