Title: Extract from Tax Dispute Resolution: The AAT Perspective - Workload information (4 June 2013) (RTF version)
Author: McGrath, Rosey
Last saved by: Novello, Mary
Company: AAT
Category: Report

Administrative Appeals Tribunal 	Tax Bar Association of Victoria June 2013

Tax Bar Association of Victoria
Tax Dispute Resolution: The AAT Perspective
Hon Justice Duncan Kerr - President of the Administrative Appeals Tribunal and Judge of the Federal Court of Australia

WORKLOAD INFORMATION

4 June 2013

WORKLOAD INFORMATION

TAXATION APPEALS DIVISION (EXCLUDING SMALL TAXATION CLAIMS TRIBUNAL)

Section 1: Applications Lodged, Finalised and Current

Table 1A: Applications lodged, finalised and current and changes

| 2009–10 | 2010–11 | % Change from 2009–10 (No.) | 2011–12 | % Change from 2010–11 (No.)

Lodged

994

1,103

+ 11%
(+ 109)

1,438

+ 30.4%
(+ 335)

Finalised

2,008

1,251

- 38%
(- 757)

1,063

- 15%
(- 188)

Current

1,571

1,429

- 9%
(- 142)

1,722

+ 20.5%
(+ 293)

Chart 1B: Applications lodged, finalised and current

Table 1C: Taxation Appeals Division applications lodged – by case type

Case Type | 2009–10 | 2010–11 | 2011–12
Fringe benefits tax | 19 | 18 | 9
Good and services tax | 99 | 97 | 162
Income tax (other than tax schemes) | 712 | 820 | 1,112
Income tax (tax schemes) | 34 | 0 | 0
Private rulings | 0 | 13 | 26
Self-managed superannuation fund regulation | 16 | 11 | 5
Superannuation guarantee charge | 16 | 26 | 18
Taxation administration | 13 | 12 | 14
Other | 85 | 106 | 92
TOTAL | 994 | 1,103 | 1,438

Section 2: Taxation Appeals Division Finalisations 

Table 2A: Percentage of applications finalised without a hearing*

Jurisdiction | 2009–10 | 2010–11 | 2011–12
Taxation Appeals Division | 92% | 85% | 79%

* Applications finalised without a hearing refer to applications that were finalised by the Tribunal without it completing the review and giving a decision on the merits under section 43 of the Administrative Appeals Tribunal Act 1975.  This includes applications finalised in accordance with terms of agreement lodged by the parties (sections 34D and 42C), applications withdrawn by the applicant (subsection 42A(1A)) and applications dismissed by the Tribunal (sections 42A and 42B).
Section 3: Appeals
Table 3A: Appeals against decisions of the Tribunal in Taxation Appeals Division Matters

2009–10 | 2010–11 | 2011–12
Section 44^a | Other^b | Section 44 ^a | Other^b | Section 44 ^a | Other^b
17 | 0 | 14 | 1 | 17 | 1

a	Appeals lodged in the Federal Court under section 44 of the Administrative Appeals Tribunal Act. In some circumstances, a party may lodge an application seeking relief under section 44 of the Administrative Appeals Tribunal Act and under another enactment. These applications are treated as section 44 appeals for statistical purposes.
b	Applications for judicial review made under other enactments, including the Administrative Decisions (Judicial Review) Act 1977, the Judiciary Act 1903, Part 8 of the Migration Act 1958 and section 75(v) of the Constitution. 

Table 3B: Appeals finalised – by outcome type

Outcome | 2009–10 | 2010–11 | 2011–12
| Section 44 | Other | Section 44 | Other | Section 44 | Other
Allowed/Remitted | 7 | 0 | 3 | 0 | 7 | 1
Dismissed | 9 | 0 | 9 | 1 | 5 | 1
Discontinued | 4 | 0 | 1 | 1 | 5 | 0
Total | 20 | 0 | 13 | 2 | 17 | 2

Section 4: Time standards
Table 4A: Time standards – percentage finalised within 12 months

Jurisdiction
(Target % rate for finalisation within 365 days)

2009–10

2010–11

2011–12

Taxation Appeals Division
(75% target)

26%

36%

59%

SMALL TAXATION CLAIMS TRIBUNAL (STCT)

Section 1: Applications Lodged, Finalised and Current

Table 1A: Small Taxation Claims Tribunal Applications lodged, finalised and current and changes

| 2009-10 | 2010-11 | % Change from 2009-10 (No.) | 2011-12 | % Change from 2010-11 (No.)

Lodged

59

73

+ 24%
(+ 14)

274

+ 275%
(+ 201)

Finalised

98

57

- 42%
(- 41)

101

+ 77%
(+ 44)

Current

31

50

+ 61%
(+ 19)

270

+ 440%
(+ 220)

Chart 1B: Small Taxation Claims Tribunal Applications lodged, finalised and current

Table 1C: Small Taxation Claims Tribunal applications lodged – by case type

Case Type | 2009–10 | 2010–11 | 2011–12
Good and services tax | 2 | 3 | 3
Income tax (other than tax schemes) | 27 | 30 | 87
Income tax (tax schemes) | 0 | 0 | 0
Refusal of extension of time to lodge objection | 14 | 18 | 94
Release from taxation liabilities | 9 | 7 | 24
Superannuation guarantee charge | 4 | 2 | 6
Other | 3 | 13 | 60
TOTAL | 59 | 73 | 274
Section 2: Small Taxation Claims Tribunal - Finalisations 

Table 2A: Small Taxation Claims Tribunal Percentage of applications finalised without a hearing*

Jurisdiction | 2009–10 | 2010–11 | 2011–12
Small Taxation Claims Tribunal | 95% | 82% | 90%

* Applications finalised without a hearing refer to applications that were finalised by the Tribunal without it completing the review and giving a decision on the merits under section 43 of the Administrative Appeals Tribunal Act 1975.  This includes applications finalised in accordance with terms of agreement lodged by the parties (sections 34D and 42C), applications withdrawn by the applicant (subsection 42A(1A)) and applications dismissed by the Tribunal (sections 42A and 42B).
Section 3: Appeals
Table 3A: Appeals against decisions of the Tribunal in Small Taxation Claims Tribunal Matters

2009–10 | 2010–11 | 2011–12
Section 44^a | Other^b | Section 44 ^a | Other^b | Section 44 ^a | Other^b
1 | 0 | 0 | 0 | 0 | 0

a	Appeals lodged in the Federal Court under section 44 of the Administrative Appeals Tribunal Act. In some circumstances, a party may lodge an application seeking relief under section 44 of the Administrative Appeals Tribunal Act and under another enactment. These applications are treated as section 44 appeals for statistical purposes.
b	Applications for judicial review made under other enactments, including the Administrative Decisions (Judicial Review) Act 1977, the Judiciary Act 1903, Part 8 of the Migration Act 1958 and section 75(v) of the Constitution. 
Table 3B: Small Taxation Claims Tribunal Appeals finalised – by outcome type

Outcome | 2009–10 | 2010–11 | 2011–12
| Section 44 | Other | Section 44 | Other | Section 44 | Other
Allowed/Remitted | 0 | 0 | 1 | 0 | 0 | 0
Dismissed | 0 | 0 | 0 | 0 | 0 | 0
Discontinued | 1 | 0 | 0 | 0 | 0 | 0
Total | 1 | 0 | 1 | 0 | 0 | 0

Section 4: Time standards
Table 4A: Small Taxation Claims Tribunal Time standards – percentage finalised within 84 days

Jurisdiction
(Target % rate for finalisation within 84 days)

2009–10

2010–11

2011–12

Small Taxation Claims Tribunal | 22% | 34% | 37%

NB: for further information view a copy of the AAT’s latest Annual report: http://www.aat.gov.au/Publications/Publications/AnnualReport.htm