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The ATO has published a Decision Impact Statement in relation to the AAT decision in Johnston, Byron and FCT [2011] AATA 20. The case concerned whether an administrative penalty for failing to provide a valid notice of intent to claim a superannuation contribution deduction was properly imposed and whether remission of the penalty was warranted.

In the circumstances of the case, where the taxpayer's tax liability had increased by almost $40,000 as a result of the disallowed deduction, and the deduction had been denied due to a shortcoming in the paperwork, the AAT considered it would be harsh to impose a penalty of almost $10,000, and decided to remit the penalty in full. The ATO says that it accepts that  it was open to the AAT on the facts of the case to remit the penalty in full having regard to particular circumstances of the case.


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