Helen Jones v Commissioner of Taxation

[2008] AATA 544

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• The impact of this case on ATO policy is discussed in Decision Impact Statement: Jones and Commissioner of Taxation (Published 14 October 2009).

(Decision by: Sweidan SM)

Helen Jones
vCommissioner of Taxation

Tribunal:

Member:
Sweidan SM

Subject References:
Income Tax
extension of time to lodge objections
factors to be considered
decision under review set aside

Legislative References:
Taxation Administration Act 1953 - s 14ZW; s 14ZX

Case References:
Federal Commissioner of Taxation v Brown - (1999) 99 ATC 4852

Hearing date: 11 June 2008
Decision date: 25 June 2008

Perth

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Decision by:
Sweidan SM

REASONS FOR DECISION AND BACKGROUND

1. The Tribunal refers to it's decision of even date herewith in the application of Peter Jones, the spouse of the applicant.

2. For the reasons there stated the Tribunal sets aside the decision under review.

Counsel for the Applicant:
Self Represented

Counsel for the Respondent:
Ms F Beckett-Cooper

Solicitor for the Respondent:
Australian Taxation Office