A5.1 The following is a list of publicly available Tax Office rulings, practice statements and administrative policies providing guidance to taxpayers and their advisers on how the Tax Office is to administer the penalty and interest regimes.

  • Taxpayers' Charter
  • Compliance Model
  • Compliance Program 2004-05
  • Taxation Ruling TR 94/2 Transitional arrangements for 1992-93 substituted accounting periods
  • Taxation Ruling TR 94/3 Calculation of tax shortfall and allocation of additional tax
  • Taxation Ruling TR 94/4 Reasonable care, recklessness and intentional disregard
  • Taxation Ruling TR 94/5 Reasonably arguable
  • Taxation Ruling TR 94/6 Voluntary disclosures
  • Taxation Ruling TR 94/7 Income tax: tax shortfall penalties: guidelines for the exercise of the Commissioner's discretion to remit penalty otherwise attracted
  • Practice Statement PS LA 2000/9 — sets out guidelines for the remission of administrative penalties during the first year of the new tax system
  • Practice Statement PS LA 2002/8 — sets out guidelines for the remission of administrative penalties during the second year of the new tax system
  • Practice Statement PS LA 2003/9 — sets out guidelines for the remission of penalty for failure to withhold as required by Division 12 in Schedule 1 to the Taxation Administration Act 1953
  • Practice Statement PS LA 2004/5 — outlines the Tax Office's position on the remission of penalties following the transition to the new tax system.
  • Chapter 91 of the Receivables Policy — Introduction to Part F — Penalties relating to Receivables Activities
  • Chapter 93 of the Receivables Policy — General Interest Charge
  • Chapter 94 of the Receivables Policy — Over-claimed Credit Penalty. However, this chapter has been withdrawn, as a taxation ruling is to issue. To date, no Taxation Ruling or Practice Statement has issued
  • Chapter 98 of the Receivables Policy — Lodgement Penalties.