Tax Agent's Fees and Penalties imposed by the ATO On 15 December 2022, Robyn received and paid the professional services invoice from her previous registered tax agent in Bardon for the preparation and lodgment of her 2022 income tax return. The tax agent's fee was $870. Robyn then received her 2022 income tax assessment notice on 23 January 2023. The assessment notice showed that Robyn owed income tax of $7,670 for the 2022 income tax year as well as a late lodgement penalty of $210 (being one penalty unit) and the general interest charge (GIC) of $44. Robyns previous tax agent was rather tardy in their services and lodged her 2022 income tax return more than four weeks late. Robyn paid the total amount of $7,924 to the ATO via her NAB Mastercard on 24 January 2023. A credit card transaction fee of $15 was also charged by her bank in relation to this payment