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MT 2012/3 - Administrative penalties: voluntary disclosures

[2012] ATOMTR 3

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s1.3, s2.25, s7.5, s19.5
A New Tax System (Wine Equalisation Tax) Act 1999 (Cth)	s7.5
Customs Act 1901 (Cth)	s4B, s214AB
Excise Act 1901 (Cth)
Taxation Administration Act 1953 (Cth)
Tax Agent Services Act 2009 (Cth)
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
British American Tobacco Australia Services Ltd v Commissioner of Taxation	[2009] FCA 1550; [2009] ATC 20-155; 77 ATR 518	Federal Court of Australia	Australia - Commonwealth	21 Dec 2009	AustLII		5
Re Applicant and FCT	[2009] AATA 627; (2009) 76 ATR 671; [2009] ATC 1-013	Administrative Appeals Tribunal	Australia	21 Aug 2009	AustLII		3
Lawrence v FCT	[2008] FCA 1497; (2008) 70 ATR 376; [2008] ATC 20-052	Federal Court of Australia	Australia - Commonwealth	10 Oct 2008	AustLII		14

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