The AAT has confirmed that the issue of a taxpayer’s entitlement to PAYG credits cannot be subject to review in an application before the AAT. In doing so, the AAT confirmed that a decision made by the Commissioner with respect to PAYG credits does form part of an assessment under s 6(1) of the ITAA 1936 and, therefore, cannot form part of an objection decision under Pt IVC of the Taxation Administration Act 1953. In arriving at its conclusion, the AAT relied on the authority of the finding in Cassaniti v FCT [2010] FCA 641 and also noted that a decision in relation to PAYG entitlements was, in substance, “a particular of the statement of account between the taxpayer and the Commissioner” and therefore was “unreviewable”.

(Re James and FCT [2015] AATA 136, AAT, File Nos 2014/5760 – 5761, McCabe SM, 11 March 2015.)

[LTN 48, 12/3/15]