An individual has been unsuccessful before the AAT in seeking to have standing and authority to act on behalf of another entity (the taxpayer).
The matter related to the Commissioner’s refusal to allow a claim made by the taxpayer as trustee of a trust for input tax credits for creditable acquisitions of $3.15m for the tax period 1 March 2012 – 31 March 2012, and the Commissioner’s decision to impose a id=”mce_marker”.575m administrative penalty on the taxpayer. The taxpayer had been ordered by the Federal Court to be wound up in insolvency under the Corporations Act.
The AAT held the individual did not have standing to act on behalf of the taxpayer (as trustee of the trust) for the purpose of pursuing the 2 subject applications. The AAT also held the individual could not be joined as a party to the applications because s 14ZZD of the TAA did not apply to him. Further, the AAT held it was appropriate in the circumstances to dismiss the 2 applications before it pursuant to s 42A(5)(b) of the Administrative Appeals Tribunal Act 1975.
(AAT Case [2014] AATA 614, Re The Trustee of Oenoviva (Australia & New Zealand) Plant and Equipment Trust and FCT, AAT, Ref Nos: 2012/5901, 2014/1300, Fice SM, 28 August 2014.)
[LTN 168, 1/9/14]