The Norwestern Trust and Commissioner of Taxation (Taxation)

The dispute in *The Norwestern Trust and Commissioner of Taxation* concerned the imposition of administrative penalties by the Commissioner of Taxation. The taxpayer, The Norwestern Trust, had failed to lodge Business Activity Statements (BAS), leading to the issuance of notices of assessment and a tax shortfall penalty assessment. The matter came before the Administrative Appeals Tribunal for review.

The primary legal issues before the Tribunal were whether the administrative penalties had been correctly imposed and whether the Tribunal should exercise its discretion to remit these penalties, either in whole or in part. The Tribunal was required to consider the circumstances surrounding the non-lodgement of the BAS and the taxpayer's conduct in relation to potential fraud or evasion.

Professor R Deutsch, Deputy President, found that there were no grounds to remit the administrative penalties. The Tribunal affirmed the decision under review, indicating that the Commissioner's imposition of the penalties was upheld.