Tharwat Abdel Halim & Karima Abdel Halim v Commissioner of Taxation

[2005] AATA 1274

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Tharwat Abdel Halim & Karima Abdel Halim v
Commissioner of Taxation

Tribunal:

Member: Senior Member Robin Hunt

Subject References:
Taxation
Tax shortfall
Tax shortfall penalty
Shortfall as result of false and misleading statement
Statement over-claiming GST credit
Consideration of circumstances leading to making of statement
Agent lodged BAS
Recklessness of taxpayer or agent
Timing of audit of associated business and disclosure
Decision affirmed

Legislative References:
Taxation Administration Act 1953 - 284-90 item 2

Case References:
BRK (Bris) Pty Ltd v Federal Commissioner of Taxation - (2001) ATC 4111
Garnac Grain Co Inc v HMF Faure & Fairclough and Bunge Corporation - [1967] 2 All ER 353
Hart v Federal Commissioner of Taxation (2003) - 131 FCR 203
Kajewski v Commissioner of Taxation (2003) - 52 ATR 455
International Harvester Co of Australia Pty Ltd v Carrigan's Hazeldene Pastoral Co. (1958) - 100 CLR 644
Equiticorp Finance Ltd (in liq) v Bank of New Zealand (1993) - 32 NSWLR 50
Re Scott and Tax Agents' Board of Queensland (2001) - ATC 2218
Stasos and Tax Agents' Board (1990) - 21 ALD 437
Case 74/96 - 96 ATC 662

Other References:
PS LA 2002/8

Decision date: 21 December 2005

Sydney

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Order

Decision: The tribunal affirms the decision under review.