Dua and Commissioner of Taxation (Taxation) [2022] AATA 1520

TAXATION - application for review of an objection decision - application for release from taxation liability - eligible and non-eligible taxation liabilities - whether taxpayer would suffer serious hardship if he were required to satisfy his taxation liabilities – meaning of phrase “serious hardship” – income/outgoing test – assets/liabilities test – other relevant factors in deciding whether to exercise discretion to grant release from taxation liabilities – no serious financial hardship found – other relevant factors weigh against exercising discretion - reviewable decision affirmed

Full decision here