A taxpayer has been unsuccessful before the AAT in seeking a review of a decision made by the Commissioner on 20 September 2013.
The taxpayer contended the decision was a reviewable objection decision for the purposes of s 14ZZ of Pt IVC of the TAA and that the Tribunal had the jurisdiction to review the decision. The Commissioner submitted the AAT lacked the jurisdiction to review the decision. It was submitted the decision was not a reviewable objection decision because the objection lodged by the taxpayer, to which the decision related, was an invalid objection. The Commissioner said this followed from the fact that the taxpayer had already exhausted its appeal and review rights. In December 2009, the Federal Court had made an order between the parties dismissing the taxpayer’s then application.
The AAT dismissed the proceedings for want of jurisdiction. It decided the taxpayer was prevented from re-litigating its claims regarding the relevant assessment based on the principle of res judicata.
(AAT Case [2014] AATA 303, Re Stevens Nominees (Sydney) Pty Ltd ATF SNS Trust and FCT, AAT, Ref No: 2014/216, Lazanas SM, 16 May 2014.)
[LTN 94, 19/5/14]