A.8.1 The following is a list of publicly available practice statements which provide guidance to taxpayers and their advisers on how the Tax Office administers aspects of its Part IVC tax litigation:

  • PS LA 1998/3 Significant Litigation Matters
  • PS LA 2000/10 Application of Part IVA
  • PS LA 2000/3 Signing non-electronic applications for amendment and objections
  • PS LA 2002/2 Costs awarded by the courts
  • PS LA 2002/3 Engaging external legal providers
  • PS LA 2002/4 Service of documents
  • PS LA 2002/5 Counsel travel costs
  • PS LA 2002/9 Mediation of disputes to which the ATO is a party
  • PS LA 2002/10 Signing and executing documents in the ATO
  • PS LA 2002/18 MOUs and other non-legally binding arrangements to which the ATO is a party
  • PS LA 2003/10 The Management of ‘Priority Technical Issues’
  • PS 2003/7 Taxation objections — late lodgement
  • PS LA 2004/4 Referral of issues to Centres of Expertise for the creation of precedential ATO view
  • PS LA 2005/22 Litigation and priority technical issues