TR 2006/10A4 - 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
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ISSN: 1039 0731