Pintarich v Deputy Commissioner of Taxation [2018] FCAFC 79

TAXATION – General Interest Charge (GIC) – remission of GIC – where taxpayer applied for a full remission of GIC – where taxpayer also applied for a payment arrangement – where Deputy Commissioner sent letter to taxpayer to the effect that the Deputy Commissioner would accept a lump sum payment of a certain amount on or before a certain date – whether, by issuing the letter, the Deputy Commissioner made a decision to remit GIC – whether the primary judge erred in concluding that the Deputy Commissioner had not made a decision to remit GIC.

Full decision here.