GSJW and Commissioner of Taxation (Taxation) [2019] AATA 5170

TAXATION – application for review of an objection decision – whether to grant release of tax liabilities – whether Applicant would suffer serious financial hardship if required to satisfy his eligible tax liabilities – poor compliance due to medical condition known as Attention Deficit Hyperactivity Disorder (ADHD) – income/outgoings test – assets/liabilities test – other relevant factors - whether Applicant paid debts ahead of meeting taxation obligations – whether Applicant acquired assets ahead of meeting taxation obligations – whether a poor compliance history – Reviewable Decision set aside and substituted with a new decision granting partial release.

Full decision here