Bourne and Commissioner of Taxation (Taxation) [2020] AATA 190
- Member D Mitchell
- Feb 16, 2020
- 1 min read
TAXATION – whether default assessment issued by ATO excessive – taxpayer’s burden to prove default assessment excessive – taxpayer’s burden to prove what is correct amount of taxable income – whether administrative penalty correctly imposed – whether discretion should be exercised to remit the penalty – decision under review affirmed
Full decision here