Theodore Wallace

Decision released 26 January 2005

Penalty – Failure to produce documents and information specified in Notice – Whether penalty contrary to Human Rights Convention – No – Penalty not criminal within art. 6.1 – TMA 1970, s.19A, 97AA(1)(a) – Appeal dismissed


A special commissioner dismissed an appeal by a taxpayer against the imposition of a penalty for failing to produce certain specified information in connection with his tax return where its imposition was not contrary to his human rights.


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