ATO issues $1,650 fine to 97-year-old woman who had not ‘prioritised tax obligations’ after husband’s death

Key points

• The Australian Taxation Office fined a 97-year-old Brisbane woman $1,650 because she had not “prioritised her tax obligations”, despite the recent death of her husband who managed their financial affairs.
• The decision was only overturned after her accountant posted details of the incident on After a lifetime of submitting tax returns on time, the elderly Brisbane resident lost her husband in mid-2023, according to details provided to Guardian Australia by accountant Nathan Watt.
• Her circumstances were further complicated by the sale of the tax practice formerly used by the couple.
• Then, the 97-year-old was charged $1,650 for the late lodgement of her 2025 returns.
• Watt detailed the extenuating circumstances to the ATO and asked for the charge to his client to be overturned.