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11 October 2018


Practice statements

PS LA 2011/24 (Withdrawn) Excess contributions tax - release authority - remission of certain administrative penalties where an individual or superannuation provider does not comply with obligations in relation to a release authority To provide guidelines for the remission of administrative penalties regarding excess contributions tax where: an individual does not provide a release authority to a superannuation provider within the specified time an individual gives a release authority and the total amount released in accordance with the release authority exceeds the amount required to be released, or a superannuation provider does not release the required amount within the specified time. 11 October 2018

ATO interpretative decisions

Withdrawn interpretative decisions
ATO ID 2007/82 (Withdrawn) Fuel Tax Credits: requirement for tax invoice to claim fuel tax credit 11 October 2018
ATO ID 2014/4 (Withdrawn) Omitted fuel tax credits - choice between revising the original BAS to claim credits and claiming credits in a later BAS 11 October 2018

Practical compliance guidelines

Updated Practical compliance guidelines
PCG 2017/1 ATO compliance approach to transfer pricing issues related to centralised operating models involving procurement, marketing, sales and distribution functions 11 October 2018
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