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On 24 August 2011, the ATO issued the following 2 addenda:

  • IT 2680A - Income tax: withholding tax liability of non-resident beneficiaries of Australian trusts (The Addendum amends Taxation Ruling IT 2680 to remove the references to Income Tax Rulings IT 328 and IT 329, which have been withdrawn with effect from 1 September 2011.)
  • TD 94/84A1 - Income tax: is:
    (a) a late lodgment fee under the Corporations(Fees) Regulations; and
    (b) a penalty for an offence under the Corporations Law
    an "amount payable, or expressed to be payable, by way of penalty" within the meaning of that phrase in s 51(4)(a) of ITAA1936?


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