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29 Jun 11 Administration of penalties and interest charges in relation to the notional liabilities of the States – PS LA 2011/26

On 29 June 2011 the ATO released a practice statement which deals with the administration of penalties and interest charges in relation to the notional liabilities of the States: Practice Statement Law Administration PS LA 2011/26.

The purpose of the practice statement is to provide guidance on the administrative aspects of Miscellaneous Taxation Ruling MT 2011/1.