Before finding that a decision of the Minister not to waive interest and penalties on unpaid GST and income tax of the taxpayers did not breach a standard of patent unreasonableness, Vaughan Finckenstein J. rejected a submission "that it would be unfair to assume that they have to mortgage or sell their house in order to pay interest and penalties on their tax debt" (p. 6365).
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Drupal 7 entity type
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Drupal 7 entity ID
336374
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