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06 Dec 11 Decision Impact Statement - Lodewijk Helbers

The ATO has published a Decision Impact Statement in relation to the AAT decision in Lodewijk Helbers and FCT [2011] AATA 657; 2011 ATC 10-204. The case concerned whether administrative penalties were payable for any failure to take reasonable care.

The AAT found that the taxpayer's tax shortfalls did not result from any failure to take reasonable care. The taxpayer was confused by the difference between the private ruling and the oral advice he received from the ATO, especially as English was not his first language, and he was not familiar with the Australian taxation system.

The ATO says that it was reasonably open to the AAT, based on the particular findings of fact made, to conclude that the taxpayer's tax shortfalls did not result from any failure to take reasonable care.

 


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