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08 Mar 12 Erratum to MT 2008/1 (penalties)

On 7 March 2012, the ATO issued MT 2008/1ER (Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard).

The Erratum corrects Miscellaneous Taxation Ruling MT 2008/1 to correct a quote from the Federal Court of Australia case BRK (Bris) Pty Ltd v FCT [2001] FCA 164; 2001 ATC 4111; (2001) 46 ATR 347 and to correct some references.


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