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On 11 July 2008, a submission was lodged with the ATO in relation to draft Miscellaneous Tax Rulings MT 2008/D1 (Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard), MT 2008/D2 (Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable) and MT 2008/D3 (Shortfall penalties: voluntary disclosures) on behalf of the Taxation Institute of Australia, National Institute of Accountants, the Institute of Chartered Accountants in Australia, CPA Australia and Taxpayers Australia.

For a copy of the submission, go here

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