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12 Jul 12 Addenda to Miscellaneous Tax Rulings on penalties

On 11 July 2012, the ATO issued the following addenda to take into account the commencement of the Minerals Resource Rent Tax (MRRT) from 1 July 2012

  • MT 2008/1A2 - Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard
  • MT 2008/2A2 - Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable
  • MT 2011/1A1 - Miscellaneous taxes: application of penalties and interest charges to the Commonwealth, States, Northern Territory and Australian Capital Territory
  • MT 2012/3A1 - Administrative penalties: voluntary disclosures

 


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