Stealth Enterprises Australia Pty Ltd and Commissioner of Taxation (Taxation) [2021] AATA 4600

TAXATION – income tax and GST amended assessments – where applicant failed to declare assessable income and under-stated taxable supplies – where inconsistent evidence – whether the Commissioner’s amended assessments were excessive – onus to prove assessment was excessive and what taxable income should have been – administrative penalty – decision under review affirmed

Full decision here