While the legislation tells us what the law is, the ATO’s internal manuals tell their auditors exactly how to enforce it. One of the most revealing documents for tax professionals is Practice Statement Law Administration PS LA 2011/8. It is the ATO’s internal rulebook for registering entities, managing Tax File Numbers (TFNs), handling GST registrations, … Continue reading ATO Practice Statement PS LA 2011/8 Explained: An Entity Registration Guide for Accountants and Advisers