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Commissioner of Taxation v Huang (No 2) - Shortfall Penalty Remittal to ART

The Federal Court of Australia set aside part of the Administrative Appeals Tribunal's decision regarding the Commissioner of Taxation's objection to shortfall penalties and remitted the matter to the Administrative Review Tribunal for redetermination. The Court held that the taxpayer bears the burden of proving the shortfall penalty assessments were excessive or incorrect under s 14ZZK(b)(i) of the Taxation Administration Act 1953 (Cth). The ART must determine the matter on existing AAT findings of fact and evidence.