The Buddhist Society of Western Australia Inc v Commissioner of Taxation [2020] FCA 1126

TAXATION – appeal of an objection decision under Pt IVC of the Taxation Administration Act 1953 (Cth) – where originating application also seeks judicial review of the same decision under s 5 of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – where the decision is not captured by Sch 1 of the Administrative Decisions (Judicial Review) Act 1977 (Cth) – whether the Court’s statutory jurisdiction to review the decision under both Acts can be invoked in a single proceeding – whether originating application should be set aside or amended – case management considerations

Full decision here