The AAT has refused a taxpayer’s request for an extension to time to apply to the Tribunal for review of the Commissioner’s objection decision (dated 31 October 2011) refusing a GST refund in relation to the June 2004 quarter.
The Commissioner had refused the refund on the basis that the application was made after the 4-year cut-off date for the June 2004 quarter (ie 28 July 2008). The taxpayer, among other things, argued that due to troubles with his then car rental business and his ill health, he did not get around to lodging tax returns and other documents until 2011 and that all his returns are now up-to-date. The Tribunal noted the taxpayer had lodged the information for his June 2004 BAS on 11 June 2011.
The Commissioner acknowledged that the taxpayer was owed a refund of $7,659 (and had recommended the taxpayer approach the Department of Finance and Deregulation to obtain an act of grace payment), but submitted that pursuant to s 105-55(1) of Sch 1 to the TAA, there was no discretion which could be exercised in his favour because more than 4 years have elapsed from the time he could have claimed the money.
The Tribunal held it was not satisfied that it was reasonable in all the circumstances to exercise the discretion in s 29(7) of the Administrative Appeals Tribunal Act 1975 to grant an extension of time to the taxpayer to lodge an application for review of the Commissioner’s objection decision (dated 31 October 2011).
(AAT Case [2013] AATA 731, Re Hampson and FCT, AAT, Ref No: 2013/4351, Ettinger SM, 11 October 2013.)
[LTN 198, 14/10/13]