Published Date: 13 Mar 2025
Public and private rulings are a familiar part of Australia’s self-assessment system.
Practical Compliance Guidelines and Law Administration Practice Statements are not rulings but are often used by the ATO.
This session addresses the relationship between PCG’s and PSLA’s and rulings, when and why the Commissioner will issue PCG’s and PSLAs and other non-ruling documents, and what the benefits and limitations of these documents are.
Individual Session
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