A4.1 Table 10 below shows those objections where only the penalty decision was in dispute and an adjustment to the amount of the penalty liability was made as a result of that dispute.

Table 10: Reasons for adjusted penalty only objection decisions, from 1 July 2012 to 31 March 2013, by business line
Reasons ITX  LBI  MEI  SME  SPR  Other Total % of Total
ATO application of law to fact changed 26 1 3 3 5   38 19.39
ATO fact / analysis / calculation adjustment 27   1 3 6 2 39 19.9
Audit further information not requested         2   2 1.02
Audit further information received 19   15   7   41 20.92
Client - other 3   3 4 16   26 13.27
Disallow - new argument / evidence (a)       2     2 1.02
Not required     1   2   3 1.53
Unforseen facts or evidence 10   3 2 30   45 22.96
Total 85 1 26 14 68 2 196 100
% of Total 43.37 0.51 13.27 7.14 34.69 1.02 100  

(a) Although under the heading ‘Disallow’, these cases were identified as ‘withdrawn-settlement’.

Source: Australian Taxation Office.

A4.2 Table 11 below shows those objections where only the penalty decision was in dispute and comprises cases where an adjustment to the amount of the penalty liability was made as well as cases where no such adjustment was made.

Table 11: Reasons for penalty only objection decisions, from 1 July 2012 to 31 March 2013, by business line
Reasons and outcomes ITX LBI MEI SME SPR Other Total % of Total
ATO application of law to fact changed 26 1 3 3 5 0 38 9.34
Allowed in full 10 1 0 2 1 0 14 3.44
Allowed in part 15 0 1 1 3 0 20 4.91
Commissioner discretion exercised 0 0 2 0 0 0 2 0.49
Commissioner discretion part exercised 1 0 0 0 1 0 2 0.49
ATO fact / analysis / calculation adjustment 28 0 1 3 6 2 40 9.83
Allowed in full 13 0 0 2 3 0 19 4.67
Allowed in part 14 0 1 1 3 2 20 4.91
Withdrawn - taxpayer 1 0 0 0 0 0 1 0.25
Audit further information not requested 0 0 0 0 2 0 2 0.49
Allowed in full 0 0 0 0 1 0 1 0.25
Allowed in part 0 0 0 0 1 0 1 0.25
Audit further information received 21 0 15 0 9 0 45 11.06
Allowed in full 11 0 4 0 1 0 16 3.93
Allowed in part 8 0 11 0 6 0 25 6.14
Disallowed 2 0 0 0 2 0 4 0.98
Client - other 5 0 5 4 20 0 34 8.35
Allowed in full 3 0 1 3 10 0 17 4.18
Allowed in part 0 0 2 0 6 0 8 1.97
Commissioner discretion exercised 0 0 0 1   0 1 0.25
Disallowed 2 0 2 0 3 0 7 1.72
Invalid 0 0 0 0 1 0 1 0.25
Disallow - new argument /evidence 19 0 10 2 10 4 45 11.06
Disallowed 19 0 10 0 10 4 43 10.57
Withdrawn – settled   0 0 2   0 2 0.49
Disallow – no new argument / evidence 49 0 12 7 31 5 104 25.55
Disallowed 49 0 12 7 31 5 104 25.55
Not required 14 0 2 1 36 1 54 13.27
Unknown 0 0 0 0 1 0 1 0.25
Allowed in full 0 0 1 0 1 0 2 0.49
Allowed in part 0 0 0 0 1 0 1 0.25
Disallowed 0 0 0 0 3 0 3 0.74
Invalid 8 0 1 1 20 0 30 7.37
Withdrawn – taxpayer 6 0 0 0 10 1 17 4.18
Unforseen facts or evidence 10 0 3 2 30   45 11.06
Allowed in full 8 0 0 1 7   16 3.93
Allowed in part 2 0 3 1 23   29 7.13
Grand Total 172 1 51 22 149 12 407 100

Source: Australian Taxation Office.