Title: AAT Bulletin Issue No. 2/2016 (RTF version)
Author: Tina Bridge
Company: Administrative Appeals Tribunal

AAT Bulletin
Issue No. 2/2016			11 January 2016
The AAT Bulletin is a weekly publication containing information about recently published decisions and appeals against decisions in the AAT’s General, Freedom of Information, National Disability Insurance Scheme, Security, Taxation & Commercial and Veterans’ Appeals Divisions. The Bulletin also regularly includes information about decisions of interest recently published in the AAT’s Migration & Refugee Division. It occasionally includes information on legislative changes that affect the AAT. 
It is recommended that the Bulletin be read on-line. This has the advantage of allowing the reader to use hyperlinks to access the full text of cases and other internet sites mentioned in the Bulletin.
The AAT does not make any representation or warranty about the accuracy, reliability, currency or completeness of any material contained in this Bulletin or on any linked site. While the AAT makes every effort to ensure that the material in the Bulletin is accurate and up-to-date, you should exercise your own independent skill and judgement before you rely on it. Information contained in this Bulletin is not legal advice and is intended as a general guide only.  You should rely on your own advice or refer to the full cases and legislation in relation to any proceedings.
Enquiries regarding this publication may be directed to aatweb@aat.gov.au.

Contents
AAT Recent Decisions
Social Security
Taxation
Appeals
Appeals lodged
Appeals finalised

AAT Recent Decisions
This section of the Bulletin provides information about all decisions recently published in the AAT’s General, Freedom of Information, National Disability Insurance Scheme, Security, Taxation & Commercial and Veterans’ Appeals Divisions as well as about select decisions recently published in the Migration & Refugee Division.  Only AAT decisions that have been published on AustLII have been included.  Full copies of the decisions can be accessed through the hyperlinks provided below.  
Social Security
Cannon; Secretary, Department of Social Services and (Social services second review) [2015] AATA 1028 (13 October 2015); Deputy President J W Constance
Family Tax Benefit – top-up payments – whether Applicant eligible for top-up payment – tax return lodgement requirements not met – whether special circumstances exist to allow extension of time for tax return lodgement – decision set aside and substituted
Incicau and Secretary, Department of Social Services (Social services second review) [2016] AATA 3 (6 January 2016); Mr C Ermert, Member
Disability support pension – qualification period – physical, intellectual or psychiatric impairments – whether impairments attracted a rating of 20 points or more – continuing inability to work – decision affirmed  
Marsh and Secretary, Department of Social Services (Social services second review) [2016] AATA 2 (5 January 2016); Senior Member AF Cunningham
Disability support pension - accepted conditions of strabismus, depression, psoriasis, patella femoral syndrome – impairment rating – severe impairment – inability to work requirement not satisfied – decision under review affirmed.
Whitby and Secretary, Department of Health (Social services second review) [2015] AATA 1026 (24 December 2015); Dr J Popple, Senior Member
Assets test – residential care subsidy – whether loan deducted from value of refundable deposit – whether loan is a charge or encumbrance – asset is not disregarded – decision set aside and remitted.
Taxation
Sandbach and Commissioner of Taxation (Taxation) [2015] AATA 1024 (24 December 2015); Deputy President FJ Alpins
Income tax – deductions – settlement of proceedings concerning loans made to partnership and related company – equitable assignment of lenders’ rights against taxpayer partner to company not at arm’s length to taxpayer – whether interest on loans “incurred” for purposes of s 8-1 of Income Tax Assessment Act 1997 (Cth) in subsequent years of income – whether deductions allowable for tax losses of earlier income years under Div 36 – whether onus of proof discharged for purposes of Pt IVC of Taxation Administration Act 1953 (Cth)

Appeals
This section of the Bulletin provides information about appeals that have been lodged or finalised against decisions in the AAT’s General, Freedom of Information, National Disability Insurance Scheme, Security, Taxation & Commercial and Veterans’ Appeals Divisions.  Information is only included about appeals relating to AAT decisions that have been published on AustLII.  Full copies of the decisions can be accessed through the hyperlinks provided below.  
Appeals lodged
CASE NAME | AAT reference
Comcare v  Wuth | [2015] AATA 947
Delis & Anor v Tax Practitioners Board | [2015] AATA 820
Confidential v PJCW & Anor | [2015] AATA 443
Appeals finalised
CASE NAME | AAT reference | court Reference
Comcare v Power | [2015] AATA 471 | [2015] FCA 1502

© Commonwealth of Australia 2015

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^AAT ^BULLETIN	^ISSUE ^2/2016		^1