Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set as...
Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties...
Held that withheld Fringe Benefit Tax refunds could not be denied due to internal ITBA system failures; the Department's technical incapacity does not extinguish the taxpayer's statutory entitlement to credit of advance tax or to refund. The court ruled that administrative inability to process online rectification or upload manual FBT rectification orders cannot justify indefinite withholding of relief and directed respondents to grant the refund with statutory interest under the Act until payment. The decision emphasises administrative responsibility to effectuate legally due tax relief by manual or alternative means where system functionality fails.
Held that withheld Fringe Benefit Tax refunds could not be denied due to internal ITBA system failures; the Department's technical incapacity does not extinguish the taxpayer's statutory entitlement to credit of advance tax or to refund. The court ruled that administrative inability to process online rectification or upload manual FBT rectification orders cannot justify indefinite withholding of relief and directed respondents to grant the refund with statutory interest under the Act until payment. The decision emphasises administrative responsibility to effectuate legally due tax relief by manual or alternative means where system functionality fails.
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