Miscellaneous Taxation Ruling

MT 2011/1A1 - Addendum

Miscellaneous taxes: application of penalties and interest charges to the Commonwealth, States, Northern Territory and Australian Capital Territory

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Miscellaneous Taxation Ruling MT 2011/01 to take into account the commencement of the Minerals Resource Rent Tax (MRRT) from 1 July 2012.

MT 2011/1 is amended as follows:

1. Paragraph 16

After 'income tax'; insert 'or minerals resource rent tax'.

2. Paragraphs 30 and 65

After the words 'petroleum resource rent tax'; insert ', minerals resource rent tax'.

This Addendum applies on and from 1 July 2012, the day of commencement of the MRRT.

Commissioner of Taxation
11 July 2012

References

ATO references:
NO 1-3XXQ04D

Subject References:
Australian states & territories
Commonwealth taxation powers
constitutional law
energy grants (credits) scheme
excise
failure to furnish information
failure to furnish returns
false or misleading statements
FBT penalties
Federal state financial relations
Fuel tax credits
general interest charge
goods and services tax
government agencies
government entities
government related entities
GST Commonwealth payments
GST miscellaneous
GST penalties
income tax penalties
late lodgment of tax returns
law, litigation & legislation
notional tax
penalties
product stewardship oil scheme
shortfall interest charge
shortfalls
state and territory bodies
tax administration
taxation statements
wine equalisation tax