|
File ID |
File Title |
|---|---|
|
PS LA 2000/2 – update |
An exemption for the trustees of some trust estates from the requirement to furnish a tax return on behalf of the trust estate |
|
PS LA 2002/4 – update |
Service of documents |
|
PS LA 2002/6 – update |
The Australian zone list |
|
PS LA 2003/12 – update |
Capital gains tax treatment of the trustee of a testamentary trust |
|
PS LA 2004/6 – update |
Giving advice on proposed changes to the tax law before royal assent or registration on the Federal Register of Legislation |
|
PS LA 2004/9 – update |
Disclosing information about the affairs of a taxpayer to Ministers |
|
PS LA 2004/11 – update |
Treating a document as a tax invoice or adjustment note |
|
PS LA 2005/6 – update |
Releasing employee names under the Freedom of Information Act 1982 |
|
PS LA 2005/21 – update |
Application of section 45B of the Income Tax Assessment Act 1936 to demergers |
|
PS LA 2006/1 (GA) – update |
Calculating the cost base of a CGT asset where there is insufficient information to determine any capital works deduction under Division 43 of the ITAA 1997 |
|
PS LA 2006/4 – update |
Ability of the Internal Revenue Service (IRS) of the United States of America to gather taxpayer-specific information from the United States Virgin Islands and several other Territories (formerly known as Possessions) of the United States of America |
|
PS LA 2007/11 – update |
Administrative treatment of taxpayers affected by announced but unenacted legislative measures which will apply retrospectively when enacted |
|
PS LA 2008/6 – update |
Fraud or evasion |
|
PS LA 2008/10 – update |
Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions |
|
PS LA 2011/9 – update |
The registration of entities in the Australian Business Register |
|
PS LA 2011/15 – update |
Lodgment obligations, due dates and deferrals |
|
PS LA 2011/20 – update |
Payment and credit allocation |
|
PS LA 2011/23 – update |
Credit interest |
|
PS LA 2011/27 – update |
Determining whether the ATO's views of the law should be applied prospectively only |
|
PS LA 2011/29 – update |
Exercise of the Commissioner’s discretion under section 109RB of Division 7A of Part III of the Income Tax Assessment Act 1936 to either disregard a deemed dividend or to permit a deemed dividend to be franked |
|
PS LA 2011/29 – update |
Exercise of the Commissioner’s discretion under section 109RB of Division 7A of Part III of the Income Tax Assessment Act 1936 to either disregard a deemed dividend or to permit a deemed dividend to be franked |
|
PS LA 2012/1 – update |
Engaging Tax Counsel Network on tax technical issues |
|
PS LA 2012/5 – update |
Administration of the false or misleading statement penalty − where there is a shortfall amount |
|
PS LA 2013/1 – update |
Statements of reasons pursuant to section 13 of the Administrative Decision (Judicial Review) Act 1977 |
|
PS LA 2013/4 – update |
The ATO's role in tax law design and expressing ATO views as part of the law design process |
|
PS LA 2015/2 – update |
Time limits for trustee assessments |
|
PS LA 2016/3 – update |
The cancellation of registrations in the Australian Business Register |
|
PS LA 2016/4 – update |
Maintaining the Australian Business Register |
|
PS LA 2016/5 – update |
The disclosure of information and documents collected by the Registrar of the Australian Business Register |
|
PS LA 2016/5 – update |
The disclosure of information and documents collected by the Registrar of the Australian Business Register |
|
PS LA 2018/1 – update |
Self-managed superannuation funds – referral of approved SMSF auditors to ASIC |
|
PS LA 2020/1 – withdrawal |
Commissioner's discretion to allow further time for an entity to hold an ABN or provide notice to the Commissioner of assessable income or supplies |