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On 1 April 2015 the ATO issued addenda to the following rulings.

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

The addenda amend the various rulings to take account of the withdrawal of Practice Statement PS LA 2006/2 and its replacement with Practice Statements PS LA 2012/4 and 2012/5, that the administrative penalty contained in Division 284 of Schedule 1 to the Taxation Administration Act 1953 applies in relation to Petroleum Resource Rent Tax matters, and the repeal of the Minerals Resource Rent Tax (MRRT).


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