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30 Nov 06 Commissioner's appeal on penalty tax remission upheld - Hornibrook

The Full Federal Court (Gyles, Stone and Young JJ) has allowed the Commissioner's appeal from the decision of Edmonds J, who had dismissed the Commissioner's appeal from a decision of the AAT remitting in full penalty tax imposed on a taxpayer for non-disclosure, notwithstanding the fact that the taxpayer had not included any ground in their notice of objection requesting remission. Edmonds J held that s 43(1) of the AAT Act conferred jurisdiction on the AAT, as the decision to require remission was relevant to and "for the purpose of reviewing the [objection] decision". However, the Full Federal Court held that the Commissioner's decision to impose penalty tax was an "ineligible income tax remission decision" within the meaning of s 14ZS of the Taxation Administration Act and therefore not a "reviewable objection decision" for the purposes of s 14ZQ of that Act: FCT v Hornibrook [2006] FCAFC 170 (Full Federal Court; Gyles, Stone and Young JJ; 28 November 2006).

For a copy of the decision, go here

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