Carvell and Taxation and Commercial Division (Taxation) [2021] AATA 3627
- Member R Reitano
- Oct 7, 2021
- 1 min read
TAXATION – default assessments – administrative penalties - taxpayer’s burden to prove assessment excessive – taxpayer’s burden to prove correct taxable income – whether assessment is excessive or incorrect – whether penalty should be remitted – decision affirmed
Full decision here
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