Miscellaneous Taxation Ruling

MT 2012/3ER - Erratum

Administrative penalties: voluntary disclosures


This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Taxation Ruling MT 2012/3 to correct the wording of the Date of Effect.

Miscellaneous Taxation Ruling MT 2012/3 is corrected as follows:

1. Paragraph 11

Omit 'When the final Ruling is issued, it is will apply'; substitute 'This Ruling applies'.

This Erratum applies on and from 9 May 2012.

Commissioner of Taxation
4 July 2012


ATO references:
NO 1-3GM0RL0

ISSN 1039-0731