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Dowsing and Commissioner of Taxation (Taxation) [2022] AATA 3173

TAXATION – application for review of an objection decision – Applicant failed to provide outstanding tax return despite numerous attempts by the Respondent to contact him – administrative penalty imposed – Respondent remitted 75% of penalty – Applicant seeking full remission – whether circumstances beyond the Applicant’s control affected his ability to lodge his tax return for the financial year ending 30 June 2017 – Applicant had addiction issues with drugs and gambling – Applicant has not discharged onus under s 14ZZK(b) of the Taxation Administration Act 1953 (Cth) – Reviewable Decision affirmed

Full decision here


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