On 29 May 2019, in Schweitzer v CofT – the AAT upheld the Commissioner’s decision not to release some very old liabilities, under the hardship provisions in Div 340 of the TAA53. There were some technical reasons of interest as well has not being able to show that failure to release these debts would cause serious hardship.

See below for a discussion of the case, including these technical issues.

FJM 1.7.19

[Tax Month – June 2019]

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