In a decision handed down on Thur 5.9.2013, the AAT has refused a taxpayer an extension of time in which to seek a review of an objection decision made by the Commissioner, concerning disallowance of a credit for withheld PAYG and other expenses.
In relation to his 2011 tax return, the Commissioner had disallowed the taxpayer’s claims for work related clothing expenses (id=”mce_marker”45), other work related expenses (id=”mce_marker”,954), work related car expenses ($9,396) and tax withheld ($66,768).
The taxpayer objected and the Commissioner disallowed the objection except in relation to the taxpayer’s claim for the deduction of his tax agent’s fees of $770. The taxpayer had applied for the extension of time to seek review of that objection decision.
The AAT said the ATO did not, however, allow the taxpayer’s objection to the fact that no credit had been given for PAYG withholding payments shown in a payment summary issued by his employer. The AAT decided that it did not have jurisdiction to review matters arising in relation to the PAYG withholding payments and it refused the taxpayer’s application for an extension of time. Even though the Tribunal said it had no power, it said it understood that the Commissioner was continuing to examine the matter.
(AAT Case [2013] AATA 634, Re Beiruti and FCT, AAT, Forgie DP, AAT Ref: 2013/2213, 5 September 2013.)
[LTN 172, 5/9/13]