C.C.D Pty Ltd and Commissioner of Taxation (Taxation) [2020] AATA 3956

PRACTICE AND PROCEDURE – jurisdiction of the Tribunal – where applicant sought review of decision to deny refunds of excess franking credits for the 2006, 2007 and 2008 income years – where assessments ascertained the applicant’s taxable income was nil – where Income Tax Assessment Act 1936, s 175A provided at the relevant time that a taxpayer could not object against a nil assessment – decision not reviewable – application for review dismissed

Full decision here