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The Federal Court (Edmonds J) has ordered the Commissioner to reconsider the taxpayer's further application for remission of general interest charge (GIC) and make a decision in respect of it. In respect of an earlier decision not to remit the GIC, the Court held that the taxpayer's grounds for review of the earlier decision were not made out. Of the taxpayer's further application, the Court said, at para 29:

"The Deputy Commissioner has not responded to this further request and there was nothing in the evidence to suggest that he had reconsidered the applicant’s application for remission of GIC or, if he had, whether he had made a decision in respect of it. In my view, he is under a duty to do both and that duty is none the less because, if it be the case, the material put before the decision-maker for reconsideration is not likely to lead to a decision different from the anterior decisions."

Muc v FCT [2008] FCA 668 (Federal Court, Edmonds J, 16 May 2008).
For a copy of the decision, go here

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