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On 29 June 2011 the ATO released a miscellaneous taxation ruling which deals with the application of penalties and interest charges to the Commonwealth, States, Northern Territory and Australian Capital Territory: Miscellaneous Taxation Ruling MT 2011/1.

The ruling sets out the Commissioner’s view on the application of the uniform penalty regime and interest charges to liabilities of a Commonwealth, State or Territory body, including where s 114 of the Constitution is relevant.