A business sought to acquire excise-paid spirit in containers of more than 2 litres (i.e. bulk containers) to repackage them into smaller containers for retail sale. The ATO advised the business that they could only acquire excise-paid spirit in containers of 2 litres or less for repackaging. Alternatively, the business may acquire excise-unpaid (‘underbond’) spirit…

The complainant was under a temporary guardianship arrangement whereby their financial affairs were managed by a trustee appointed to be their guardian. The trustee lodged several income tax returns for the complainant and nominated for any refunds to be deposited into the trustee’s bank account. After the ATO processed the tax returns, it refunded approximately…

A complainant approached the IGTO to raise concern that the ATO was pursuing him for an amount of taxation debt through a Director Penalty Notice (DPN) that was excessive. Directors are personally liable for some undischarged company debts, including superannuation guarantee charge (SGC). DPNs are used to recover the tax debts incurred by a company…

The complainant was a director of a charity that had been wound up due to the actions of a former employee who had defrauded the charity. The fraud was identified, and the employee arrested and convicted. The employee had also been responsible for managing the charity’s payroll and superannuation obligations and failed to discharge those…