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09 Apr 09 Withdrawal of MT 2007/1 (penalties)

On 8 April 2009, the ATO withdrew Miscellaneous Taxation Ruling MT 2007/1 (Miscellaneous taxes: does paragraph 284-220(1)(e) of Schedule 1 to the Taxation Administration Act 1953 apply to increase the base penalty amount applicable to a subsection 284-75(3) penalty where the entity was liable to the same penalty for a previous accounting period?) with effect from the same day. As a result of legislative changes, the Ruling is no longer required.

For a copy of MT 2007/1W, go here.

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