ATO Practice (PSLAs)

Following is a list of the the Law Administration Practice Statements published by the ATO with respect to GST.

Finalised Practice Statements

2013

  • PSLA 2013/6 – Collection from goods and services tax (GST) groups, GST joint ventures and other entities of debts arising from indirect tax laws
  • PSLA 2013/3 – Alternative dispute resolution (ADR) in ATO disputes
  • PSLA 2013/3 (GA) ‘Treatment of input tax credits claimed by a recipient of a non taxable supply where the Commissioner has a discretion to give a refund of the overpaid GST to the supplier due to the operation of section 105-65 of Schedule 1 to the TAA’.
  • PSLA 2013/2 (GA) “GST treatment of Australian fees or charges under Division 81 of the GST Act” – this sets out the administrative approach the ATO will take where Australian government agencies determine the GST classification of supplies that they make for which Australian fees and charges are received as consideration

2012

  • PSLA 2012/6 – Exercise of the Commissioner’s discretion under section 8AAZLGA of the Taxation Administration Act 1953 to retain an amount that would otherwise have to be refunded
  • PSLA 2012/5 – Administration of penalties for making false or misleading statements that result in shortfall amounts
  • PSLA 2012/4 – Administration of penalties for making false or misleading statements that do not result in shortfall amounts
  • PSLA 2012/2 ‘Change of Trustee’ – outlining the approach to be taken by the Commissioner in recovering income tax and GST liabilities of a trust where there is a change of trustee following a income tax year or a tax period
  • PSLA 2012/2 (GA) – GST classification of food and beverage items
  • PSLA 2012/1 (GA) – How to calculate input tax credits and bad debt adjustments when a dividend is paid to creditors

Earlier years

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