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The AAT has remitted an objection decision to the Commissioner for reconsideration on the question of penalties. The taxpayer claimed input tax credits which were held not to be creditable. The Commissioner originally imposed penalties on the basis of intentional disregard but, when the matter came before the AAT, he was prepared to concede that penalties should only be imposed on the basis of recklessness. The AAT agreed.

The taxpayer also failed to withhold amounts from payments because of a failure by suppliers to provide ABNs. In considering the original objection, the Commissioner mistakenly reduced the amount of the shortfall and, as a result, reduced the amount of penalty imposed the taxpayer. When the matter came before the AAT, the AAT considered it was not bound by the Commissioner's actions, and that the penalties imposed on the taxpayer should have been greater. Accordingly, the AAT remitted the matter of penalties to the Commissioner for reconsideration in accordance with law: Queensland Harvesters Pty Ltd and FCT [2009] AATA 351 (AAT, Hack SC DP, 15 May 2009).

For a copy of the decision, go here.

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