Carvell and Commissioner of Taxation (Taxation)

In *Carvell and Commissioner of Taxation (Taxation)*, the Administrative Appeals Tribunal considered an appeal by Mr Carvell against the Commissioner of Taxation's objection decision concerning default assessments and administrative penalties for the 2015, 2016, and 2017 income years.

The primary legal issues before the Tribunal were whether the Commissioner's default assessments of Mr Carvell's taxable income for the relevant years were excessive or incorrect, and whether the administrative penalties imposed should be remitted, in whole or in part. The taxpayer bore the burden of proving that the assessments were excessive or incorrect, and that the penalties warranted remission.

The Tribunal found no basis to conclude that the Commissioner's assessments were excessive or incorrect, nor that the administrative penalties should be remitted. Consequently, the Tribunal affirmed the Commissioner's objection decision.