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Tribunal: Member R Reitano

In this interlocutory application, the AAT extended the time an applicant had to apply for a review of a taxation matter.

In 2016 following an audit by the Commissioner of Taxation, the applicant was issued with notices of assessment resulting in increases to her taxable income. The applicant objected and the Commissioner issued a further decision in 2017. The applicant then had 60 days to file an application of review of that decision and failed to do so. The AAT had to decide whether it would be reasonable to extend this time.

The AAT found that there was an acceptable reason for the applicant’s delay as she was primary carer for her four young children as well as her terminally ill father. The applicant was also involved in other litigation at this time and the AAT found that it was unlikely that she had control over the timing of those proceedings. Further, there were no consequences to the delay, other than the applicant herself being prejudiced.

The AAT also found that based on the material provided by the applicant, she had an arguable case for demonstrating that she has been required to pay too much tax. This was all, given the interim nature of the decision, the AAT needed to decide for now.

The AAT found that: ‘Aside from circumstances where the facts asserted are fanciful or readily disproved, it generally is not appropriate in an application to extend time, which is interlocutory in nature, to go any further.’

Read the full decision