McGlinn v Commissioner of Taxation [2018] FCA 1275

INCOME TAX – appeal under s 14ZZ of the Taxation Administration Act 1953 (Cth) – where Commissioner of Taxation deferred applicant’s tax loss pursuant to s 35-10 of the Income Tax Assessment Act 1997 (Cth) – where applicant filed a notice of objection which was disallowed – whether the role of the Court is limited to Avon Downs judicial review – where decision-maker had to determine whether a new business activity commenced in 2008 – whether decision-maker had misconceived the statutory task – whether the error could have affected the determination of the applicant’s objection

Full decision here