Douglass v Administrative Appeals Tribunal [2017] FCA 1105

Douglass v Administrative Appeals Tribunal [2017] FCA 1105

The AAT's refusal to exercise its powers under s 37(2) of the AAT Act, as modified by s 14ZZF of the Taxation Administration Act 1953 (Cth), was an intermediate decision made in the course of the broader review of the Commissioner's objection decision and was not a "decision" for the purposes of s 44 of the AAT Act. The proposed appeal was therefore incompetent and misconceived, so extending time would be futile.

Jurisdiction
Australia
Judgment Date
18 September 2017
Procedural Posture
Application for Extension of Time to Commence an Appeal Under S 44 of the Administrative Appeals Tribunal Act 1975 (cth) / Interlocutory Application for an Extension of Time From a Decision of the Administrative Appeals Tribunal
Outcome
Application dismissed with costs.
Legal Topics
['extension of Time to Appeal From the Administrative Appeals Tribunal' 'meaning of Decision Under S 44 of the Administrative Appeals Tribunal Act 1975 (cth)' 'production of Documents Under S 37(2) of the Administrative Appeals Tribunal Act 1975 (cth)' 'review of Amended Tax Assessments and Penalties']
['taxation' 'administrative Law'] ['extension of Time to Appeal From the Administrative Appeals Tribunal' 'meaning of Decision Under S 44 of the Administrative Appeals Tribunal Act 1975 (cth)' 'production of Documents Under S 37(2) of the Administrative Appeals Tribunal Act 1975 (cth)' 'review of Amended Tax Assessments and Penalties']

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Procedural Posture

Application for Extension of Time to Commence an Appeal Under S 44 of the Administrative Appeals Tribunal Act 1975 (cth) / Interlocutory Application for an Extension of Time From a Decision of the Administrative Appeals Tribunal

Legal Issues

  1. 1 ["Whether the AAT's refusal to require the Commissioner to produce documents under s 37(2) of the Administrative Appeals Tribunal Act 1975 (Cth), as modified by s 14ZZF of the Taxation Administration Act 1953 (Cth), was a decision amenable to appeal under s 44 of the AAT Act." 'Whether time should be extended for the applicant to commence the proposed appeal.' 'Whether the proposed appeal was misconceived or incompetent because the AAT decision was interlocutory rather than final.']

Ratio Decidendi

The AAT's refusal to exercise its powers under s 37(2) of the AAT Act, as modified by s 14ZZF of the Taxation Administration Act 1953 (Cth), was an intermediate decision made in the course of the broader review of the Commissioner's objection decision and was not a "decision" for the purposes of s 44 of the AAT Act. The proposed appeal was therefore incompetent and misconceived, so extending time would be futile.

Court Disposition

Application dismissed with costs.

Orders

  • ['The application for an extension of time dated 28 June 2017 is dismissed.' "The applicant pay the second respondent's costs, as agreed or assessed."]