Oxby and Commissioner of Taxation (Taxation) [2022] AATA 3239

TAXATION – application for review of an objection decision – Applicant attended a seminar run by an organisation that presented misinformation and conspiracy-type theories about the Australian legal and taxation systems – Applicant was advised at the seminar that the payment of taxation was voluntary and that he could claim all his living expenses as a tax deduction – Applicant acted on that advice when submitting his income tax return for the 2019 income year – administrative shortfall penalty imposed on the basis Applicant made a false or misleading statement to the Commissioner – Applicant seeking remission of part of penalty – whether the Applicant was reckless or lacked reasonable care – Applicant found to have made a false or misleading statement to the Commissioner that was reckless –Applicant has not discharged onus under s 14ZZK(b) of the Taxation Administration Act 1953 (Cth) – Reviewable Decision affirmed

Full decision here