Charara v FCT – AAT erred in exercising its s42A(5) power to dismiss his GST review application of self represented taxpayer for failure to prosecute it (denied procedural fairness etc.)
The Federal Court has held that the AAT erred in dismissing a self-represented taxpayer’s application before it under s 42A(5) of the Administrative Appeals Tribunal Act 1975 (which allows the AAT to dismiss a matter before it if the taxpayer fails to proceed with their application). In this case the taxpayer refused to proceed with the…