RYJZ and Commissioner of Taxation (Taxation)
ART Australia · Feb 12, 2026
- Jurisdiction
- international
- Court
- ART Australia
- Record ID
- ryjz-and-commissioner-of-taxation-taxation-2026-02-12
- Observed outcome
- The Tribunal set aside the Commissioner's decisions not to remit shortfall penalties and remitted the matter to the Commissioner with a direction to issue assessments of shortfall penalties at 40%.
- Known monetary consequence
- Not recorded
Why this matter warrants attention
The Tribunal identified that the pro se applicant submitted two fabricated case citations in her closing arguments. The Tribunal suspected the use of artificial intelligence in the generation of these citations and admonished the applicant for failing to verify the existence of the cases, noting that such conduct wastes the Tribunal's time and resources.
Fabricated: Case Law | Applicant relied on 'Cheung v FCT [2021] AATA 3851'; Tribunal and Commissioner found no record of that case and treated it as a fabricated citation, noting possible AI use. || Fabricated: Case Law | Applicant relied on 'Dwyer v FCT [2018] AATA 456'; Tribunal and Commissioner found no record of that case and treated it as a fabricated citation, noting possible AI use.
ART flagged fabricated AATA citations in a pro-se tax appeal — pro-se status caps sanctions at a warning.
Failure modes and consequences
- Hallucinated_case_law
- Pro Se
- Fake Citations
- Tax
- Trial
- None Adjudicated
- AI attribution
- Implied
- Recorded tool
- Artificial Intelligence (unspecified)
- Known monetary consequence
- Not recorded
- Procedural posture
- Administrative review of Commissioner of Taxation decisions regarding shortfall penalties.
Damien Charlotin case archive
Publisher document archive. The recorded document is hosted in the upstream publisher archive.
Open underlying sourceA recorded source link is not a substitute for checking the underlying order, filing, opinion, or disciplinary record.
What this record does—and does not—establish
The Tribunal suspected the use of artificial intelligence.
Retained unchanged after audit: the existing summary is source-specific, non-placeholder, and supported by the recorded source link. Read the underlying source before relying on it for legal advice or a filing.
Latest evidence review: Primary Document Verified (high confidence).
Controls suggested by the public record
- Verify each cited authority, quotation, and proposition against the underlying source before filing.