Morrison-Francis and Commissioner of Taxation (Taxation) [2020] AATA 3757

PRACTICE AND PROCEDURE – whether the Tribunal has jurisdiction to hear the matter – deemed decision of the Commissioner – whether the applicant provided written notice under s 14ZYA requiring a decision to be made by the Commissioner – Commissioner found not to have previously received the written notice – Commissioner has now received notice requiring decision within 60 days – 60 days not elapsed between notice and application for review – no deemed decision – no reviewable decision for the Tribunal to consider – no jurisdiction

Full decision here

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