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27 Mar 13 Addendum to MT 2009/1 (Section 105-55 TAA notification requirements)

On 27 March 2013, the ATO issued Addendum MT 2009/1A2 entitled "Miscellaneous taxes: notification requirements for an entity under section 105-55 of Schedule 1 to the Taxation Administration Act 1953".

The Addendum amends Miscellaneous Taxation Ruling MT 2009/1 to reflect recent decisions of the Federal Court and the Administrative Appeals Tribunal in Central Equity Limited v FCT [2011] FCA 908, MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v FCT [2011] AATA 769 and National Jet Systems Pty Ltd v FCT [2011] AATA 766 in relation to notification requirements under s 105-55 in Schedule 1 to the Taxation Administration Act 1953.


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