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24 Jul 07 BAS penalties set aside - Barakat

The AAT has set aside decisions by the Commissioner imposing penalties of $30,376.18 and $104,295.09 on the taxpayer for incorrect BAS statements. The Commissioner alleged that shortfalls in the BAS statements resulted from recklessness by the taxpayer or its agent, Mr Barakat. After reviewing the facts, the AAT disagreed, stating that reasonable care was taken by the taxpayer in relation to the relevant BAS: Barakat and Ors and FCT [2007] AATA 1564 (AAT, Purvis AM, QC, DP, 19 July 2007).

For a copy of the decision, go here

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