Morrison-Francis and Commissioner of Taxation (Taxation) [2020] AATA 1860

PRACTICE AND PROCEDURE – TAXATION – jurisdiction of the Tribunal – where applicant asserts that a notice of objection was lodged and a notice given under s 14ZYA of the Taxation Administration Act 1953 (Cth) – where Commissioner of Taxation denies receiving the notices – where application for review filed before expiry of 60 days from giving of notice under s 14ZYA – application for review dismissed for want of jurisdiction

Full decision here