The AAT has granted the Commissioner’s application for an order under s 42D of the Administrative Appeals Tribunal Act 1975 (AAT Act) remitting an objection decision to the Commissioner for reconsideration in order to allow the taxpayer’s objection that he was a resident for the year ended 30 June 2012. The crux of the matter in the taxpayer’s eyes was however, in knowing the Commissioner’s reasons for his decision – that was what this AAT case was about.
The taxpayer is an Irish citizen who arrived in Australia on a working holiday visa on 30 June 2011. He left Australia on 29 June 2012. The taxpayer lodged his tax return for the year ended 30 June 2012 on the basis he was a resident of Australia in that year. The Commissioner disagreed, and issued a notice of assessment treating the taxpayer as not resident. The taxpayer objected and the Commissioner disallowed the objection. The taxpayer then applied to the Tribunal for review of the objection decision. Before the matter came before the Tribunal, the Commissioner advised the Tribunal that on further consideration, he considered the taxpayer’s objection should be allowed in full. The Commissioner said the ATO was not satisfied the taxpayer had a usual place of abode outside Australia during the relevant year.
The Commissioner applied for an order under s 42D of the AAT Act remitting the objection decision to the Commissioner for reconsideration. The taxpayer opposed the making of such an order. The AAT however, granted the Commissioner’s application.
(AAT Case [2013] AATA 866, Re Browne and FCT, AAT, Frost DP, AAT Ref: 2013/4555, 5 December 2013.)
[LTN 237, 6/12/13]