Hourigan and Commissioner of Taxation (Taxation) [2019] AATA 558

TAXATION – tax liability – shortfall amount – imposition of administrative penalties – imposition of shortfall interest charges greater than 20% – whether there was intentional disregard by the taxpayer – whether the taxpayer was reckless – where no grounds for remission of administrative penalties exist – where no grounds for remission of shortfall interest charges exist – decision under review is varied

Full decision here