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This ruling was issued so that references are to Revenue Ruling TAA-007v2.

This ruling explains in detail the application of interest and penalty tax to a range of payroll tax defaults occurring on or after 1 July 2010. It should be read in conjunction with Revenue Ruling TAA.007v2.

Ruling history

Ruling no. PTA-036v2
Issue date

August 2010

Replaces PTA-036
Ceased date 22 December 2016
Replaced by PTA-036v3