The ATO Thur 7.2.2013, issued a Decision Impact Statement on the Full Federal Court’s decision in Professional Administration Service Centres Pty Ltd v FCT [2012] FCAFC 180. In that decision, the Court unanimously allowed a taxpayer’s appeal from a Federal Court decision in which the Court summarily dismissed the taxpayer’s appeal against various GST assessments. Broadly, the ATO said on the facts of this matter, it was open to the Full Court to “draw the conclusion that the exercise by the primary judge of his discretion miscarried”.
[LTN 25, 7/2/13]