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Taxation Ruling

TR 2006/10A4 - Addendum

Public Rulings

Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2006/10 to take into account:

•
that the administrative penalty contained in Division 284 of Schedule 1 to the Taxation Administration Act 1953 applies in relation to the Petroleum Resource Rent Tax (PRRT) matters
•
the repeal of the Minerals Resource Rent Tax Act 2012 (MRRT).

TR 2006/10 is amended as follows:

1. Paragraph 11

Omit the sixth and seventh dot points; substitute:

•
petroleum resource rent tax (PRRT);

2. Paragraph 40 (including heading)

Omit all occurances of 'MRRT'; substitute 'PRRT'.

3. Paragraph 79

Omit 'MRRT'; substitute 'PRRT'.

The Addendum applies in relation to the:

•
application of the administrative penalty to PRRT matters on and from 1 July 2012, and
•
repeal of the MRRT on and from 30 September 2014.

Commissioner of Taxation
25 March 2015

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-6CEKQCC

ISSN: 1039 0731

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