The taxpayers were not subject to repeated-failure-to-file penalties under s. 162(2) since there was no evidence that a demand for the relevant returns had been made, nor that the Minister had already assessed a failure-to-file penalty for the relevant prior year’s return.
Topics and taglines
Tagline
Minister required to demonstrate that a demand for the return had been made, or that penalty for prior year had already been assessed
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
917461
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
917463
Extra import data
{
"field_legacy_header": "",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
Workflow properties
Workflow state