ACT payroll tax – A Plus Plumbing And Building Services Pty Ltd v Comr for ACT Revenue – penalty tax increased to 50%, but remitted back down to 25% [70]
In a decision handed down on 14 November 2012, but only just released, the ACT Civil & Administrative Tribunal increased the level of penalty tax payable by a taxpayer to 50% pursuant to s 31(2) of the Taxation Administration Act 1999 (ACT), but then decided to remit the penalty to 25% pursuant to s 37 of the TAA. The…