Taxation Determination
TD 2012/2A1 - Erratum
Income tax: when is the shortfall interest charge incurred for the purposes of former paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997?
-
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Erratum
This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Taxation Determination TD 2012/2 to amend a typographical error.
TD 2012/2 is corrected as follows:
Omit 'paragraph 25-1(c)'; substitute 'paragraph 25-5(1)(c)'.
This Erratum applies from 22 July 2026.
Commissioner of Taxation
29 July 2026
© 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 1-1BQS4S9A
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
