The ATO accepts that the decision to further remit the penalty by 10% was open to the AAT in the circumstances of this case.
The ATO agrees with the AAT's conclusion that an invoice is issued when it is sent to the intended recipient. That is consistent with the paragraph 33 of GSTR 2000/34 which remains the ATO view. The comments to the contrary by the ATO representative at the hearing were made in error in response to an unanticipated question from the AAT on an issue that had not previously been raised during the course of the application for review. The ATO states that it remains committed to arguing cases consistently with published ATO views of the law in accordance with PS LA 2007/12, paragraph 4(viii).
For a copy of the Decision Impact Statement, go here.