MEMBER 123 writes:
"Lodged a husband and wife 2011 ITR late, assessments issued same day, both had tax payable, wife copped a $550 penalty, husband no penalty. Neither, to my knowledge, has previously had a warning. Husband without the penalty did not get any warning on this one.
And this inequity goes on all the time, good one ATO.
I don't mind clients getting penalty for being late, it is just that the ATO is so poor/incompetent in imposing penalties.
The good part for us is the client can clearly see how incompetent the ATO is."