Chami and Commissioner of Taxation (Taxation) [2022] AATA 3797

TAX – cancellation of Australian Business Number and GST registration – business activity statements revised to NIL – whether the applicant carried on an enterprise for GST and ABN purposes – where no corroborating independent material to support the applicant’s claim – where applicant claimed all corroborating material lost in flood – decision under review affirmed

Full decision here