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VTBL and Commissioner of Taxation (Taxation) [2023] AATA 168 (13 February 2023)

TAXATION – four applications for review of objection decisions – whether assessments excessive or otherwise incorrect – whether Applicant held properties on trust or for her own benefit – use of bank accounts – betterment principle – whether shortfall penalties correctly imposed – whether penalties should be remitted in whole or in part – whether 2009 and 2010 assessments validly issued under ITAA 1936 s 170(1) item 5 – whether Respondent had formed the opinion that there had been fraud of evasion – reviewable decisions varied


Full decision here

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