Re Ivan Sop v Commissioner of Taxation

[2007] AATA 1746

Re Ivan Sop
vCommissioner of Taxation

Tribunal:
Administrative Appeals Tribunal, Small Taxation Claims Tribunal

Member: Deputy President S A Forgie

Subject References:
TAXATION
jurisdiction
whether other tax debts notified in an assessment part of the assessment of tax payable
whether jurisdiction to review assessment, determination, notice or decision regarding PAYE instalments
no jurisdiction

Legislative References:
Administrative Appeals Tribunal Act 1975 - 25; 43
Taxation Administration Act 1953 - 170; 14ZL; 14ZQ; 14ZU; 14ZV; 14ZX; 14ZY; 14ZZ
Judiciary Act 1901 - 39B
Acts Interpretation Act 1901 - 8
Income Tax Assessment Act 1936 - 6; 17; 161; 221A; 221C; 221E; 221F; 221H; 221N
Administrative Decisions (Judicial Review) Act 1977 - 8; 10

Case References:
Re Mann and Capital Territory Health Commission (No. 2) - (1983) 5 ALN N368
Re Wertheim and Department of Health - (1984) 7 ALD 121
Stuart (No 2) v Federal Commissioner of Taxation - (1996) 96 ATC 4942; 44 ALD 519

Hearing date: 9 February 2007, 9 May 2007
Decision date: 10 September 2007

Melbourne

Decision:

The Tribunal has decided that it does not have jurisdiction to review the decision made by the respondent to recover the sum of $3,972.97 from the applicant.

[1]
Hansard, House of Representatives, page 1187

[2]
Re Mann and Capital Territory Health Commission (No. 2) (1983) 5 ALN N368 as set out and adopted in Re Wertheim and Department of Health (1984) 7 ALD 121 at 154

[3]
TA Act, s 14ZQ

[4]
(1996) 96 ATC 4942 ; 44 ALD 519

[5]
ITA Act, ss 6(1)(a)(i) and (b)

[6]
(1996) 96 ATC 4942 at 4,948

[7]
TA Act, s 14ZL

[8]
TA Act, s 14ZY and see also s 14ZQ

[9]
TA Act, s 14ZZ(a)(i) and (b)

[10]
TA Act, s 14ZQ

[11]
AAT Act, s 29

[12]
The relevant provisions were amended by the A New Tax System (Pay As You Go) Act 1999, No 178 of 1999, and the Taxation Laws Amendment Act (No 3) 1998, No 47 of 1998.

[13]
s 221A(1)

[14]
ss 221F(2) and (2A)

[15]
s 221E

[16]
s 221F(5)(a)

[17]
ss 221F(5)(c)-(e) and 221F(5D)

[18]
s 221F(5)(f)

[19]
s 221F(9)(a)

[20]
s 221F(9)(b)

[21]
s 221F(10)

[22]
s 221F(11)

[23]
s 221H(1)

[24]
s 221H(2)

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