Ford and Commissioner of Taxation (Taxation)

The applicant, Ford, sought review of a decision by the Commissioner of Taxation to impose an administrative penalty under section 284-75(3) of Schedule 1 of the *Taxation Administration Act 1953* (Cth) for failing to lodge her income tax return on time. The Administrative Appeals Tribunal was required to determine whether the penalty was correctly imposed and, if so, whether the discretion vested in the Commissioner should be exercised to remit the penalty.

The Tribunal considered the provisions of section 284-75(3) which imposes a penalty for failure to lodge a return by the due date. It also examined the principles governing the exercise of discretion to remit such penalties, which typically involve considering factors such as the taxpayer's compliance history, the reasons for the delay, and the prejudice to the Commissioner. The Tribunal noted that the applicant had not provided a satisfactory explanation for the delay in lodging her return.

Ultimately, the Tribunal affirmed the Commissioner's decision to impose the penalty, finding that the legislative requirements for its imposition were met. Furthermore, the Tribunal concluded that, in the circumstances, there were no grounds to exercise the discretion to remit the penalty.