In a decision handed down [on Wed 4.2.2015], the Federal Court has dismissed as incompetent a taxpayer’s appeal against an AAT decision of 28 August 2014 (Re The Trustee of Oenoviva (Australia & New Zealand Plant and Equipment Trust and FCT[2014] AATA 614).

The taxpayer had been unsuccessful before the AAT in seeking to have standing and authority to act on behalf of another entity (a trustee of a trust) in relation to 2 applications concerning a claim for input tax credits for creditable acquisitions totalling $3.1m that had been denied and an imposition of an administrative penalty.

The taxpayer sought to appeal from the AAT decision, but the Commissioner objected to the competency of the appeal on the basis that the notice of appeal, the questions identified in the notice of appeal, and the grounds relied upon in the notice of appeal, did not raise any question of law as required by s 44(1) of the Administrative Appeals Tribunal Act 1975.

After reviewing the matter, the Federal Court dismissed the appeal as incompetent.

(Garrett v FCT [2015] FCA 40, Federal Court, Pagone J, 4 February 2015.)

[LTN 22, 4/2/15]