The taxpayer has lodged a notice of appeal to the Full Federal Court against the decision of Marshall J in Collection Point Pty Ltd v FCT [2012] FCA 720. The Federal Court had denied the taxpayer’s request to the ATO under the Freedom of Information Act 1982 for information concerning unclaimed superannuation on the basis that the documents sought were not capable of being produced by the ATO. [FJM note: the Government proposes requiring unclaimed super be passed to the ATO and thus to consolidated revenue.]
[LTN 160, 20/8]