The AAT has dismissed an appeal by a taxpayer and held there was no justification to extend the period for objections lodged in June 2012 against income tax assessments for the 1989 and 1995 income years.
The taxpayer lodged an objection to the assessments for the relevant years in June 2012 (some 22 and 12 years late) on the basis that he had not claimed the relevant business travel and accommodation expenses. He contended that he had written to the Commissioner regarding the 1989 assessment in November 1989 which constituted an objection. He also contended that he should be granted an extension of the period for lodging objections as he was unaware of the time limit, and that he did not know that his travel expenses during the relevant years were deductible.
The Tribunal held that the letter submitted by the taxpayer in 1989 did not contain a request for consideration or state fully and in detail the nature of the objection. Therefore, it could not be considered to be an objection. Further, the AAT was not satisfied by the taxpayer’s explanation for the considerable time delay between the assessments and lodging of the objections. It was also not satisfied as to the merits of the taxpayer’s claims for the travel expenses. Hence, the AAT held that the Commissioner would be prejudiced by the grant of an extension of time for the lodgment of the objections in the current circumstances and dismissed the taxpayer’s appeal.
(AAT Case [2013] AATA 42, Re Herbert and FCT, AAT, Ref No 2012/3442-43, Cunningham SM, 31 January 2013.)
[LTN 21, 1/2/13]