Taxation Ruling

TR 2006/10A4 - Addendum

Public Rulings

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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:

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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

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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:

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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:

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application of the administrative penalty to PRRT matters on and from 1 July 2012, and

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repeal of the MRRT on and from 30 September 2014.

Commissioner of Taxation
25 March 2015

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References

ATO references:
NO 1-6CEKQCC