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Ke and Commissioner of Taxation (Taxation) [2019] AATA 4057

October 3, 2019

TAX – where income tax assessments issues by the Australian Tax Office following an audit – whether assessment excessive – whether administrative penalty correctly imposed under section 284-75(3) of Schedule 1 of the Tax Administration Act 1953 – whether discretion should be exercised to remit the penalty – decision under review affirmed

 

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