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26 Sep 1111 Taxpayer did not take reasonable care - Aurora

The Federal Court (Greenwood J) has dismissed a taxpayer's challenge to the imposition of a penalty arising out of a GST shortfall, on the grounds that the taxpayer failed to take reasonable care in the making of its Business Activity Statement for the relevant period: Aurora Developments Pty Ltd v FCT (No 2) [2011] FCA 1090 (Federal Court, Greenwood J, 23 September 2011).


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