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Commissioner of Taxation v ACN 154 520 199 Pty Ltd (in liq) (formerly EBS & Associates Pty Ltd)

Taxpayer not granted access to internal ATO legal advice under s 37(2) AAT Act

ADMINISTRATIVE LAW – application for judicial review of decision by Administrative Appeals Tribunal to issue direction under s 37(2) of Administrative Appeals Tribunal Act 1975 (Cth) – where direction compels applicant to produce internal legal advices prepared in relation to respondent – whether Tribunal erred in forming opinion that the internal legal advices “may be relevant” to its review – whether asserted error was a jurisdictional error or an error within jurisdiction – whether subjective material can be relevant to objective assessment – held: basis on which Tribunal formed an opinion that legal advices may be relevant was not open to it – held: Tribunal’s decision to issue direction was made without lawful formation of the opinion giving rise to jurisdiction and thus constituted jurisdictional error

Full decision here

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