Q18.13.7 (Successful appeal) Stefan Hawkins has been successful with an appeal to the MT against his 2017/18 income tax assessment. The basis for the challenge was $20,000 of deductions that were disallowed by the Commissioner. The MT indicated that the entire amount should have been properly allowed as a deduction. The Commissioner has advised that he will not seek to have the MT decision overturned. The amount that was challenged by Stefan comprised $3,000 of income tax, $2,000 of additional penalties, and $1,500 of general interest charge. Stefan had paid these amounts in full. Required: a. Which of the above amounts is the Commissioner obliged to refund to Stefan? b. Are there any other amounts that may be paid to Stefan as a result of the MT decision