Re The Trustee For Andrew Garrett Family Trust No. 3 v Commissioner of Taxation

[2013] AATA 395
(2013) 60 AAR 483

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Re The Trustee For Andrew Garrett Family Trust No. 3
v Commissioner of Taxation

Tribunal:

Member: Deputy President S A Forgie

Subject References:
GST
whether Tribunal has jurisdiction to consider application for review of decision deemed to have been made by Commissioner
whether decision deemed to have been made
whether notice requiring Commissioner to make an objection decision given 60 days after taxation objection made
when taxation objection made
what are the 'grounds' that must be specified in the taxation objection
no jurisdiction

Legislative References:
A New Tax System (Goods and Services Tax) Act 1999 - s 7-1; s 7-5; s 7-15; s 35-5
Administrative Appeals Tribunal Act 1975 - s 25(1); s 25(4)
Income Tax Assessment Act 1997 - s 995-1(1)
Taxation Administration Act 1953 - s 3AA(2); s 14ZL; s 14ZQ; s 14ZS; s 14ZU; s 14ZX; s 14ZY; s 14ZYA(1); s 14ZYA(2); s 14ZYA(3); s 14ZZ; s 14ZZK; Schedule 1; s 105-5; s 105-20; s 105-25; s 105-40; s 298-30; s 388-50

Case References:
Re Confidential and Commissioner of Taxation - [2013] AATA 112
Re Sanctuary Australasia Pty Ltd and Commissioner of Taxation - [2013] AATA 371
Re Trustee for Oenoviva (Australia & New Zealand) Plant and Equipment Trust - [2013] AATA 253

Other References:
Taxation Ruling TR 2011/5 - Income tax: objections against income tax assessments

Hearing date: 7 June 2013
Decision date: 12 June 2013

Melbourne

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Order

The Tribunal:

1. decides that it does not have jurisdiction to consider the application lodged by the applicant on 29 May 2013; and

2. dismisses the application.