The ATO on Thur 29.8.2013, released a Decision Impact Statement on the Federal Court’s decision in Caporale v DCT [2013] FCA 427. In that case, the Federal Court dismissed an application for interlocutory relief by a self-represented taxpayer to stay enforcement of any judgment and current legal proceedings in relation to her dispute with the Commissioner in regard to the AAT’s decision to affirm the Commissioner’s objection decision concerning assessable income from a family petrol station business and a rental property (see Caporale v FCT [2012] FCA 86, and AAT Case [2011] AATA 570, Re Caporale and FCT). The ATO said it did not consider the decision to have broader implications.
[LTN 167, 29/8/13]