Miscellaneous Taxation Ruling
MT 2012/3A2 - Addendum
Administrative penalties: voluntary disclosures
- the withdrawal of Law Administration Practice Statement PS LA 2006/2 and its replacement with Law Administration Practice Statements PS LA 2012/4 and 2012/5.
- the repeal of the Minerals Resource Rent Tax (MRRT).
MT 2012/3 is amended as follows:
Omit 'Law Administration Practice Statement PS LA 2006/2, which contains'; substitute 'Law Administration Practice Statements PS LA 2012/4 and 2012/5, which contain'.
(a) Omit the second dot point; substitute:
- fringe benefits (FBT) matters for the year commencing 1 April 2001
(b) Omit the third dot point
Omit 'PS LA 2006/2 provides'; substitute 'PS LA 2012/4 and 2012/5 provide'.
- TAA 1936 226ZA
- ITAA 1936 226ZA
(a) Omit 'Law Administration Practice Statement PS LA 2006/2'
- Law Administration Practice Statement PS LA 2012/4
- Law Administration Practice Statement PS LA 2012/5
This Addendum applies on and from 1 October 2014. Schedule 1 to the Minerals Resource Rent Tax Repeal and Other Measures Act 2014, which repeals the MRRT law, commenced on 30 September 2014 and operates to ensure that entities will not accrue further MRRT liabilities after this date.
Commissioner of Taxation
1 April 2015
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