From www.accountantsdaily.com.au: The Administrative Review Tribunal of Australia upheld the ATO’s penalties against a tax agent for failing to fulfill PAYG withholding obligations.

The tribunal determined that the tax agent’s explanations for the non-compliance were insufficient given their expertise and the circumstances.

The case involved a trustee of a family trust, who was found to not have taken reasonable care in complying with tax laws, resulting in significant shortfall penalties.