RHXV and Commissioner of Taxation (Taxation) [2021] AATA 1349

TAXATION – objection to assessment of shortfall penalty – refusal to remit penalty – Applicant failed to exercise reasonable care in maintaining records of deductions claimed – lack of evidence to prove that the penalty was not properly imposed – Applicant failed to discharge burden of proof (TAA s 14ZZK) – reviewable decision affirmed.

Full decision here