The Full Federal Court has unanimously dismissed the Commissioner’s appeal from the “decision” of the AAT in AAT Case [2013] AATA 336, Re Cancer and Bowel Research Association Incorporated as trustee for Cancer and Bowel Research Trust and FCT to remit to the Commissioner for further consideration the questions of whether the taxpayer was entitled to be endorsed as a health promotion charity and to be endorsed as exempt from income tax. The AAT had previously upheld the Commissioner’s decision to revoke its status as a tax deductible gift recipient (DGR). However, it then remitted to the Commissioner for further consideration the issue of whether, on the other hand, it was entitled to endorsement as a health promotion charity or endorsement for exemption from income tax, FBT and GST.
The Commissioner appealed the remittal decisions essentially on the basis that the AAT had not properly dealt with the procedural issues under s 426-55 of the Taxation Administration Act 1953, which dealt with the Commissioner’s powers to revoke endorsements of entities. However, the Full Court found that the “decision” of the AAT to remit the matter to the Commissioner was not an appealable “decision” under s 44(1) of the Administrative Appeals Tribunal Act 1975 [because it was not ‘final’]. It also found there were no grounds for the Commissioner to succeed in his “judicial review” challenge to the decision.
(FCT v Administrative Appeals Tribunal and Cancer and Bowel Research Association Inc as Trustee for the Cancer and Bowel Research Trust, Full Federal Court, Edmonds, Pagone and Davies JJ, 25 November 2013. [2013] FCAFC 140)
[LTN 230, 27/11/13]