There have been significant changes to Part IVA since the original PS LA 2005/24 was drafted. The PS LA is being updated to reflect relevant court decisions and provide guidance on the amended legislation.
The publication of PS LA 2005/24 is temporarily on-hold to allow for additional external consultation to take place.
Refer to Matters under consultation ID [201575] Revision of PS LA 2005/24
[ATO website] [LTN 12, 20/1/16]