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The ATO has issued a Decision Impact Statement in relation to the AAT decision in Kakavas and FCT [2011] AATA 48; 2011 ATC 10-173. The case concerned whether an administrative penalty was payable and whether any penalty should be remitted in full. The AAT held that the penalty imposed was authorised by subsection 284-75(3) of Schedule 1 to the Taxation Administration Act 1953 and that the Commissioner's remission of the base penalty rate to 25% was correct in the circumstances.


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