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On 1 June 2011 the ATO issued an Addendum to Miscellaneous Taxation Ruling MT 2008/2 to reflect the amendments made to s 284-75 of Schedule 1 to the Taxation Administration Act 1953 by the Tax Laws Amendment (2010 Measures No 1) Act 2010. These amendments, among other things, extend the existing administrative penalty regime to cover false or misleading statements that do not produce a shortfall amount and false or misleading statements made to entities other than the Commissioner or an entity that is exercising powers or performing functions under a taxation law and the statement is one required or permitted by taxation law. The Addendum is MT 2008/2A1.