New or updated materials on ATO website, including:

  • Updated: Practice Statement Law Administration Program, as at 6 February 2015, includes the following:
    • draft practice statement on administration of s815-130(2) and s815-130(4) of the Income Tax Assessment Act 1997 (the basic rule for identification of arm's length conditions for transfer pricing purposes) due to be issued on 19 February 2015
    • draft practice statement on trustee assessments due to be issued on 5 March 2015.