Munkayilar and Commissioner of Taxation (Taxation) [2021] AATA 1839

TAXATION – objection to assessment – shortfall penalty – claimed work-related clothing, self-education and other expenses – whether Applicant discharge burden under s 14ZZK Taxation Administration Act 1953 – whether shortfall penalty is excessive or incorrect – whether to remit shortfall penalty – expenses not incurred by Applicant – insufficient evidence to substantiate claimed deductions – Applicant failed to exercise reasonable care in preparing return – Applicant made genuine attempt to meet tax obligations – penalty remitted – reviewable decision set aside and substituted.

Full decision here