Re Carter v FCT – decision on ATO’s benchmarks for Florists stands: taxpayer discontinues her application for an extension of time in which to appeal [26]

The taxpayer has discontinued her application to seek an extension of time in which to lodge an appeal against the decision in AAT Case [2013] AATA 141, Re Carter and FCT. In that case, the AAT dismissed the taxpayer’s appeal against income tax and GST assessments issued following an ATO audit of her florist business. It found there was no evidence to support the taxpayer’s contentions and therefore it was open to the Commissioner to exercise his discretion to apply the small business benchmarks to determine assessments of income tax and GST.

[LTN 191, 2/10/13]