The Commissioner has lodged a notice of appeal to the Federal Court against the decision in AAT Case [2013] AATA 151, Re Walters and FCT. In that case, the AAT determined that it had the jurisdiction to review objection decisions made by the Commissioner in relation to both amended assessments of primary tax and assessments of penalties issued to husband and wife taxpayers who were beneficiaries of a family trust. This was despite the fact that their objections to the assessments of primary tax were lodged before the actual amended assessments notifying them of the increase in their assessable income (and the resulting primary tax liability) were issued to them.
[LTN 72, 17/4/13]