Mark Robertson KC appeared for the applicant, instructed by Small Myers Hughes.
Florence Chen appeared for the respondent, instructed by McInnes Wilson Lawyers.
In summary, the applicant applied for review of a decision by a delegate of the respondent to refuse to remit the general interest charge on the applicant’s unpaid income tax liability. The key issue was whether the applicant was required to lodge its tax return by 16 May 2016 or whether the Tax Agent Lodgment Program extended the due date to 7 June 2016. The Court held that the lodgement end date was 16 May 2016, the concession for 7 June only waived late lodgement penalties and did not extend the due date, and the applicant did not quality for that concession. Consequently, the applicant had not lodged its tax return on time and the delegate’s refusal to remit was lawful. The application was dismissed.
The judgment can be read by clicking here
