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The ATO has published a Decision Impact Statement in relation to Barakat and Ors and FCT [2007] AATA 1564; 2007 ATC 2363. The case concerned whether a taxpayer is liable for an administrative penalty on the basis that the taxpayer's behaviour when lodging activity statements was reckless. The AAT decided that, in accordance with s 284-15(2) of the Taxation Administration Act 1953, the Applicant is not liable for an administrative penalty, as the Applicant exercised reasonable care. The Decision Impact Statement states that the ATO considers that overall the outcome in this case is one that turned on its own particular facts, and will not be appealing to the Federal Court.

For a copy of the Decision Impact Statement, go here

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