The Commissioner has been unsuccessful before the Federal Court in an interlocutory application brought to strike out or dismiss the taxpayers’ appeals against the “deemed” disallowance of their objections to amended assessments issued to them for the years of income ended 30 June 2000 to 30 June 2007.
At issue was whether the taxpayers could withdraw notices they had issued to the Commissioner under s 14ZYA of the TAA 1953 requiring the Commissioner to make a decision on the objection. These notices would start the 60-day time limit for the Commissioner to make a decision on the objections with the result that if no decision was made, the objections would be deemed to be disallowed.
(McGrouther v FCT [2014] FCA 1102, Federal Court, Edmonds J, 14 October 2014.)
[LTN 204, 22/10/14]
Commissioner appeals decision to Full Federal Court
The Commissioner has made application for leave to appeal to the Full Federal Court against the decision of Edmonds J in McGrouther v FCT [2014] FCA 1102.
[LTN 231, 31/10/14]