Brown v Commissioner of Taxation [2020] FCA 817

TAXATION – director penalties – application for review of decision of delegate of Commissioner of Taxation under Administrative Decisions (Judicial Review) Act 1977 (Cth) – where delegate decided that defence in s 269-35(2) of Sched 1 to the Taxation Administration Act 1953 (Cth) not made out – where no reference in reasons to s 269-35(3) as would inform analysis of what constituted “reasonable steps” –Canty v Deputy Commissioner of Taxation [2005] NSWCA 84; 63 NSWLR 152 – case distinguishable on the facts – not to be substituted for the words of the statute – decision set aside

Full decision here